# WP/4390/2025 of M/s Challa Infra Projects Pvt.Ltd., Vs ASSISTANT COMMISSIONER(STATE TAX)

Court: High Court of Andhra Pradesh
Date: 2025-02-18
Citation: APHC010080232025
Petitioner: WP/4390/2025 of M/s Challa Infra Projects Pvt.Ltd.,
Respondent: ASSISTANT 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/APHC010080232025_1_2025-02-19.pdf)

## Judgment text (excerpt)

APHC010080232025 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: 4390/2025 Between: M/s Challa Infra Projects Pvt.ltd., ...PETITIONER AND Assistant Commissionerstate Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served by an assessment order, dated 18.07.2023, 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. 2. This assessment order, in Form GST 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 there is no DIN number on the impugned assessment order. 4. The q

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