WP/4368/2025 of E PLUS PROJECTS PVT LTD Vs THE ADDITIONAL COMISSION

APHC010080172025 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: 4368/2025 Between: E Plus Projects Pvt Ltd ...PETITIONER AND The Additional Comission and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 05.11.2021, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2017-18, 2018-19 and 2019-20. This assessment order of the 2nd respondent has been challenged by the petitioner in this writ petition. 2 RRR, J & MRK, J W.P.No.4368 of 2025 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 i