WP/1433/2025 of M/s. Amrutha Filling Station Vs The Union of India,

APHC010104472024 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: 1433/2025 Between: M/s. Amrutha Filling Station ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. 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-305, vide TIN:37203279984 & DIN3707022472640, dated 07.02.2024, passed by the 4th 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-305, 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 off