WP/31473/2024 of DEVI ENGINEERING AND CONSTRUCTIONS PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER (STATA TAX)

APHC010600442024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3508] (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH 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: 31473/2024 Between: Devi Engineering And Constructions Private Limited ...PETITIONER AND The Assistant Commissioner Stata Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. G NARENDRA CHETTY 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 orders vide Reference No.ZD370624009700L/DyAc-1/Apr-24/2023-24, dated 14.06.2024 and Reference No.ZD370724015327D/DyAc-1/May-24/2024-25, dated 19.07.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2024-2025. These assessment orders of the 1st respondent have been challenged by the petitioner in this Writ Petition. 2 2. These assessment orders, in Form GST ASMT-13, are challenged by the petitioner, on various grounds, including the ground that