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TMI Blog2025 (3) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : GP FOR COMMERCIAL TAX ORDER The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 31.01.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"], for the financial year 2018 to 2019. This assessment order of the 1st respondent has been challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h does not contain a DIN number would be non-est and invalid. 5. A Division Bench of this Court in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa 2024 (88) G.S.T.L. 179 (A.P.), on the basis of the circular, dated 23.12.2019, bearing No.128/47/2019-GST, issued by the C.B.I.C., had held that non-mention of a DIN number would mitigate against the validity o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of the impugned assessment order, till the date of receipt of this order shall be excluded for the purposes of limitation. 8. Needless to mention, the petitioner is entitled to raise all objections and grounds against the show-cause notice, which has already been issued. It would also be open to the Assessing Authority to raise fresh issues by way of an additional show-cause notice. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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