WP/1016/2025 of LEELA KRISHNA AUTOMOBILES PRIVATE LIMITED Vs THE STATE OF ANDHRA PRADESH

APHC010018642025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 1016/2025 Between: Leela Krishna Automobiles Private Limited ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. T V P SAI VIHARI 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 28.11.2023, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period January, 2022. This order has been challenged by the petitioner in the present writ petition. 2. This assessment order, in Form GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said 2 RRR, J & MRK, W.P.No.1016 of 2025 proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3.