WP/3513/2025 of M/s. Vishnuvardhan Industries Vs State of Andhra Pradesh,

APHC010063652025 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: 3513/2025 Between: M/s. Vishnuvardhan Industries and Others ...PETITIONER(S) AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner(S): 1. G SRAVAN KUMAR 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 a show cause notice, in FORM GST DRC-01, bearing Ref No.ZD370124002200C, dated 04.11.2023 and also with an assessment order, in FORM GST DRC-07, dated 05.03.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the period 2017-2018, the said notice and the assessment order have been challenged by the petitioner. 2 RRR,J & HN,J W.P.No.3513 of 2025 2. The show cause notice, in FORM GST DRC-01 and the assessment order, in Form GST DRC-07, are challenged by the petitioner, on various grounds, including the groun