WP/5102/2025 of ANJANAAS EDUCATIONAL INSITUTIONS Vs THE STATE OF AP

APHC010099102025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) TUESDAY, THE TWENTY FIFTH 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: 5102/2025 Between: Anjanaas Educational Institutions ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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-13, dated 20.01.2025, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2019-20 to 2020-21. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-13, is challenged by the petitioner, on various grounds, including the ground that the said 2 proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3. Learned Government Plead