WP/22808/2024 of M/s. Venkatrama Constructions, Vs Assistant Commissioner (State Tax)

APHC010437872024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 22808/2024 Between: M/s. Venkatrama Constructions, ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner who is in the business of execution of work contracts has approached this Court by way of the present Writ Petition challenging the show-cause notice, in Form GST DRC-01, dated 28.12.2023 on the ground that the same could not have been issued without prior issuance of Form GST DRC-01A, under the Rule 142(1A) of the CGST Rules, 2017 and also on the ground that the show-cause notice does not contain a verifiable DIN number. 2 2. The 1st respondent has filed a counter affidavit stating that the prior notice, in Form GST DRC-01A, under the Rule 142(1A) of the C