WP/31097/2024 of KNIGHT HAWK SECURITY AND ALLIED SERVICES Vs THE ASSISTANT COMMISSIONER(ST)-II

APHC010592512024 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: 31097/2024 Between: Knight Hawk Security And Allied Services ...PETITIONER AND The Assistant Commissioner st (ii) and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an assessment order, dated 14.02.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2021 to 2022. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2 RRR,J & MRK,J W.P.No.31097 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 Commercial