WP/2884/2025 of M/s. G. LOKADASWorks Contractor Vs The Assistant Commissioner

APHC010054692025 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: 2884/2025 Between: M/s. G. Lokadasworks Contractor ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the show-cause notice, in Form GST DRC-01, dated 17.07.2023 and the assessment order, in Form GST DRC-07, dated 11.10.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2017- 2018. These assessment orders of the 1st respondent have been challenged by the petitioner in this Writ Petition. 2. These assessment orders, in Form GST DRC-01 & in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the 2 ground that the said proceedings do not contain the signature of the assessing officer. 3. Learned Gove