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

Court: High Court of Andhra Pradesh
Date: 2025-02-18
Citation: APHC010078922025
Petitioner: WP/4257/2025 of M/s. Mount Vista Private Limited,
Respondent: Deputy Commissioner (State Tax),

[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/APHC010078922025_1_2025-02-19.pdf)

## Judgment text (excerpt)

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

https://niyam.ai/judgements/high-court/2025/february/wp-4257-2025-of-m-s-mount-vista-private-limited-vs-deputy-commissioner-state-tax