WP/4110/2025 of AVR AGENCIES Vs THE STATE OF ANDHRA PRADESH

APHC010075092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4110/2025 Between: Avr Agencies ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. MALIREDDY GOWTHAM 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 an assessment order, dated 19.09.2023, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period April, 2020 - March, 2021. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2 2. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned assessment order.