WP/3370/2025 of OM SAI PROFESSIONAL DETECTIVE AND SECURITY SERVICES PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER

APHC010053562025 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: 3370/2025 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.ZD371123010615U, dated 20.11.2023, and the assessment order, in Form GST DRC-07, Ref No.ZD370724004859Z, dated 08.07.2024, passed by the respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period of 2019-2020, 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 conta