WP/31580/2024 of M/s. Sri Gopi Krishna Rice Mill, Vs Assistant Commissioner of State Tax,

APHC010605822024 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: 31580/2024 Between: M/s. Sri Gopi Krishna Rice Mill, ...PETITIONER AND Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY 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 order, in Form GST DRC-07, dated 24.11.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18 to 2021-22. 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 2 proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3. Learned Govern