WP/3154/2025 of MAHESWARI FERTILIZERS Vs ASSISTANT COMMISSIONER

APHC010057482025 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: 3154/2025 Between: Maheswari Fertilizers ...PETITIONER AND 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.ZD370824023938W, dated 29.08.2024 and the assessment order, in Form GST DRC-07, Ref No.ZD3711240140118, dated 15.11.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July 2017 to October 2021. These Orders have been challenged by the petitioner in the present Writ Petition. 2 2. The show cause notice, in Form No.DRC-01, and the assessment order, in Form GST DRC-07, as challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the