9911796707
TMI Blog2025 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax ORDER The Court made the following: (per Hon'ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order in Form GST DRC- 07, dated 09.03.2022, 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 in the present writ petition. 2. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Sections-160 & 169 of the Central Goods and Service Tax Act, 2017, would not rectify such a defect. Following this Judgment, another Division Bench of this Court, in the case of M/s. SRK Enterprises Vs. Assistant Commissioner, in W.P.No.29397 of 2023, decided on 10.11.2023, had set aside the impugned assessment order. 5. Another Division Bench of this Court by its Judgment, dated 19.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est and invalid. 7. 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.)), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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