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TMI Blog2025 (3) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... HE RESPONDENT : GP FOR COMMERCIAL TAX ORDER The Court made the following order : ( Per Hon'ble Sri Justice R. Raghunandan Rao) Heard Sri Peddibhotla Venkata Sai Rajesh, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with an assessment order in A. O. ZH371120OD84298 dated 27.10.2020 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not contain DIN number, on the impugned assessment order. 5. The effect of the absence of the signature, on an assessment order was earlier considered by this Court, in the case of A.V. Bhanoji Row Vs. The Assistant Commissioner (ST), in W.P.No.2830 of 2023, decided on 14.02.2023. A Division Bench of this Court, had held that the signature, on the assessment order, cannot be dispensed with and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (63) G.S.T.L. 286 (SC). 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 contain a DIN number would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer, in the impugned assessment order would have to be set aside. 10. Accordingly, this Writ Petition is disposed of setting aside the impugned assessment orders in A. O. ZH371120OD84298 dated 27.10.2020 for the assessment period September, 2017 to June, 2018 and A.O.No. ZH370121OD41932 dated 31.12.2020 for the tax period September 2018 to February 2020 and consequential recovery proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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