# WP/2933/2025 of OM SAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER

Court: High Court of Andhra Pradesh
Date: 2025-02-12
Citation: APHC010053592025
Petitioner: WP/2933/2025 of OM SAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PRIVATE LIMITED
Respondent: THE ASSISTANT COMMISSIONER

[Official PDF on High Court of Andhra Pradesh website](https://indian-high-court-judgments.s3.ap-south-1.amazonaws.com/data/pdf/year=2025/court=28_2/bench=aphc/APHC010053592025_1_2025-02-12.pdf)

## Judgment text (excerpt)

APHC010053592025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3488] (Special Original Jurisdiction) WEDNESDAY ,THE TWELFTH 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: 2933/2025 Between: Om Sai Professional Detective And Security Services Private ...PETITIONER Limited AND The Assistant Commissioner ...RESPONDENT Counsel for the Petitioner: 1. M NAGA DEEPAK Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX 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 No.DRC-01, bearing Ref No.ZD371123010591W, dated 20.11.2023, and the assessment order, in Form GST DRC-07, Ref No.ZD3707240136499, dated 15.04.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2018-2019, these orders have been challenged by the petitioner. 2 2. The show cause notice, in Form No.DRC-01, and the 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 

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