WP/10610/2024 of M/s. KEYSTONES INFRA-CON INDIA (Private) LIMITED, Vs State of Andhra Pradesh,

APHC010189432024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND 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: 10610/2024 Between: M/s. Keystones Infra-con India (private) Limited, ...PETITIONER AND State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. VENKATRAM REDDY MANTUR 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, dated 18.10.2021, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period August 2019 to December 2020. This assessment order of the 2nd respondent has been challenged by the petitioner in this writ petition. 2 RRR, J & MRK, W.P.No.10610 of 2024 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 Comm