WP/2936/2025 of M/s Om Sai Professional Detective And Security Services Private Limited Vs The Assistant Commissioner(ST),

APHC010053552025 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: 2936/2025 Between: M/s Om Sai Professional Detective And Security Services ...PETITIONER Private Limited AND The Assistant Commissionerst ...RESPONDENT Counsel for the Petitioner: 1. M NAGA DEEPAK Counsel for the Respondent: 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 No.DRC-01, bearing Ref No.ZD3709230175762, dated 26.09.2023, and the assessment order, in Form GST DRC-07, Ref No.ZD371223008430Y, dated 14.12.2023, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2017-2018, 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, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3.