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

Court: High Court of Andhra Pradesh
Date: 2025-02-18
Citation: APHC010075092025
Petitioner: WP/4110/2025 of AVR AGENCIES
Respondent: THE STATE OF ANDHRA PRADESH

[Official PDF on High Court of Andhra Pradesh website](https://indian-high-court-judgments.s3.ap-south-1.amazonaws.com/data/pdf/year=2025/court=28_2/bench=aphc/APHC010075092025_1_2025-02-19.pdf)

## Judgment text (excerpt)

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. 

https://niyam.ai/judgements/high-court/2025/february/wp-4110-2025-of-avr-agencies-vs-the-state-of-andhra-pradesh