WP/4386/2025 of M/s. DALAPATHIRAO VENKATESWARA RAJU, Vs The State of Andhra Pradesh,

APHC010074912025 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: 4386/2025 Between: M/s. Dalapathirao Venkateswara Raju, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M RAVINDRA 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 a common assessment order, in FORM DRC – 07, dated 23.04.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax periods 2018- 2019 to 2022-2023. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.4386 of 2025 2. This assessment order, in FORM DRC – 07, 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 i