WP/2650/2025 of M/s. Gayatri Enteiprises, Vs The State of Andhra Pradesh

APHC010049442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 2650/2025 Between: M/s. Gayatri Enteiprises, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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 was served with an assessment order, in Form GST DRC-01, dated 20.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2020-21 to 2023-24. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-01, 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. 2 3. Learned Government Pleader for Commerc