WP/1431/2025 of AMRUTH FILLING STATION Vs THE STATE OF AP

APHC010026482025 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: 1431/2025 Between: Amruth Filling Station ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR 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 the assessment order, in Form VAT-203, vide DIN3715042443979 dated 15.04.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”]. The order has been challenged by the petitioner in the present Writ Petition. 2 2. The assessment order, in Form VAT-203, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer,