WP/4345/2025 of M/s. RTECH INDUSTRIAL CONSTRUCTIONS, Vs The Assistant Commissioner (ST),

APHC010082772025 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: 4345/2025 Between: M/s. Rtech Industrial Constructions, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR 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 GST DRC- 07, dated 22.04.2021, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period April 2018 to March 2019. This order has been challenged by the petitioner in the present writ petition. 2 RRR, J & MRK, J W.P.No.4345 of 2025 2. This assessment order, in Form GST DRC-07, 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 Pleader for Commerci