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

Court: High Court of Andhra Pradesh
Date: 2025-02-24
Citation: APHC010099102025
Petitioner: WP/5102/2025 of ANJANAAS EDUCATIONAL INSITUTIONS
Respondent: THE STATE OF AP

[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/APHC010099102025_1_2025-02-25.pdf)

## Judgment text (excerpt)

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

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