# WP/496/2024 of M/S.HABRIK INFRA Vs THE ASSISTANT COMMISSIONER(ST)

Court: High Court of Andhra Pradesh
Date: 2025-01-21
Citation: APHC010005472024
Petitioner: WP/496/2024 of M/S.HABRIK INFRA
Respondent: THE ASSISTANT COMMISSIONER(ST)

[Official PDF on High Court of Andhra Pradesh website](https://indian-high-court-judgments.s3.ap-south-1.amazonaws.com/data/pdf/year=2025/court=28_2/bench=aphc/APHC010005472024_1_2025-01-24.pdf)

## Judgment text (excerpt)

1 RRR, J & MRK, J W.P.No.496/2024 APHC010005472024 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: 496/2024 Between: M/s.habrik Infra ...PETITIONER AND The Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR REVENUE 2. 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 06.10.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2021 to 2022. This order has been challenged by the petitioner in the present writ petition. 2 RRR, J & MRK, J W.P.No.496/2024 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 and also DIN number

https://niyam.ai/judgements/high-court/2025/january/wp-496-2024-of-m-s-habrik-infra-vs-the-assistant-commissioner-st