WP/12289/2024 of GHANTA RAJENDRA PRASAD Vs THE ASSISTANT COMMISSIONER (STATE TAX)

APHC010246682024 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: 12289/2024 Between: Ghanta Rajendra Prasad ...PETITIONER AND The Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. C SANJEEVA RAO 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 16.04.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2018 to 2019. 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,J W.P.No.12289 of 2024 proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment o