WP/11519/2023 of LAKSHMI SOWJANYA ENTERPRISES Vs State of Andhra Pradesh,

1 RRR,J & TCDS,J W.P.No.11519/2023 APHC010206632023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529] (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11519/2023 Between: Lakshmi Sowjanya Enterprises ...PETITIONER AND State Of Andhra Pradesh 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) Heard Sri Narendra Chetty, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax. 2. The petitioner was served by an assessment order, dated 28.01.2023, passed by the 4th respondent, under the Goods and Service Tax 2 RRR,J & TCDS,J W.P.No.11519/2023 Act, 2017 [for short “the GST Act”] for the period 01.07.2017 to 15.02.2020 this order has been challenged by the petitioner. 3. 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