2025 (3) TMI 772

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..... 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 (herein referred to as "C.B.I.C."), had held that an order, which does not conta .....

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..... uct fresh assessment, after giving notice and by assigning a DIN number to the said order.
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM For the Appellant :  J.N Venkata Suresh Kumar For the Respondent: GP For Commercial Tax ORDER The Court made the following: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served b .....

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..... Court, 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 .....

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