WP/1881/2025 of M/s. Isha Logistics and Infra, Vs The State of Andhra Pradesh

APHC010032192025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH 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: 1881/2025 Between: M/s. Isha Logistics And Infra, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. JYOTHI RATNA ANUMOLU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: The petitioner was served with an assessment order in Form GST DRC- 07, dated 22.05.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2020-2022. 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 proceeding does not contain the signature of the assessing officer. 2 RRR, J & MRK, J W.P.No.1881 of 2025 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signatur