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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 ..... n-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be considered by the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India & Ors [2022 (8) TMI 216 - SUPREME COURT]. The Hon'ble Supreme Court, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (C.B.I.C.), had held that an order, which does not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning a DIN number to the said order. X X X X Extracts X X X X X X X X Extracts X X X X ..... t, after noticing the provisions of the Act and the circular issued by the Central Board of Indirect Taxes and Customs (herein referred to as "C.B.I.C."), had held that an order, which 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st respondent, with a liberty to the 1st respondent to conduct fresh assessment, after giving notice to the petitioner and assigning a DIN number to the said order. The period from 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 groun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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