WP/456/2025 of SR BLUE WAYS INDIA PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER OF STATE TAX

APHC010593852024 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: 456/2025 Between: Sr Blue Ways India Private Limited ...PETITIONER AND The Assistant Commissioner Of State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PASUPULETI VENKATA PRASAD 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 the assessment orders, in Form GST DRC-01 vide Ref. No.ZD370324014556H, dated 18.03.2024 and in Form GST DRC-07 vide Ref. No.ZD37009240136944, dated 20.09.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period December, 2017 to June, 2023. These orders have been challenged by the petitioner in the present Writ Petition. 2. These assessment orders, in Form GST DRC-01 and Form GST DRC-07, are challenged by the petitioner, on various grounds, including the ground that the said