TMI Blog2025 (3) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct fresh assessment, after giving notice and by assigning 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 ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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