2025 (3) TMI 1472

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : 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 06.06.2024 passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short "the GST Act"] for the period 2017 to 2018. This order has been challenged by the petitioner. 2. This assessment order, in Form GST .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch 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 of such proceedings. Another Division Bench of this Court in the case of Sai Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X