WP/4257/2025 of M/s. Mount Vista Private Limited, Vs Deputy Commissioner (State Tax),

APHC010078922025 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: 4257/2025 Between: M/s. Mount Vista Private Limited, ...PETITIONER AND Deputy Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. Y SREENIVASA REDDY Counsel for the Respondent(S): 1. GP FOR REVENUE 2. 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 GST DRC- 01, dated 03.05.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period October 2021 to June 2023. This order has been challenged by the petitioner in the present writ petition. 2 RRR, J & MRK, J W.P.No.4257 of 2025 2. This assessment order, in Form GST DRC-01, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. 3. Learned Government