WP/22837/2024 of M/s Sri Ramalingeswara Traders, Vs ASSISTANT COMMISSIONER

APHC010440452024 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: 22837/2024 Between: M/s Sri Ramalingeswara Traders, ...PETITIONER AND Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SUDHESHNA YAKKALA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 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 18.07.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020 to 2021. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3. Learned Government Pleader for Commercial Tax,