WP/4176/2025 of M/s. Thiruimala Cabs Vs The Deputy Commissioner (State Taxes),

APHC010075232025 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: 4176/2025 Between: M/s. Thiruimala Cabs ...PETITIONER AND The Deputy Commissioner State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 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, in FORM DRC – 07, dated 25.10.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2017-2018 to 2019-2020. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2 2. This assessment order, in FORM DRC – 07, 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 th