WP/2969/2025 of M/s. MB Constructions Vs The State of Andhra Pradesh

APHC010055022025 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: 2969/2025 Between: M/s. Mb Constructions ...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 the show-cause notice, in Form GST DRC-01 vide Reference No.ZD370824010614H, dated 13.08.2024 and the assessment order, in Form GST DRC-07, dated 11.12.2024 passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21 to 2022-23. These assessment orders of the 2nd respondent have been challenged by the petitioner in this Writ Petition. 2. These assessment orders, in Form GST DRC-01 and in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said proceedings