WP/21072/2024 of Vinta Laboratories Private Limited, Vs Assistant Commissioner (State Tax),

APHC010353922024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 21072/2024 Between: Vinta Laboratories Private Limited, ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. Y SREENIVASA REDDY 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, under FORM GST DRC – 07, dated 27.12.2023, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period July 2017 to March 2021. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2 RRR, J & Dr. KMR, J W.P.No.21072 of 2024 2. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instruct