WP/25034/2024 of SRIVARI ENTERPRISES Vs THE ASSISTANT COMMISSIONER OF STATE TAX

1 RRR,J & MRK,J W.P.No.25034/2024 APHC010486572024 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: 25034/2024 Between: Srivari Enterprises ...PETITIONER AND The Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 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 RRR,J & MRK,J W.P.No.25034/2024 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN