WP/4408/2025 of Mithra Coaches Private Limited Vs The State of Andhra Pradesh

APHC010085662025 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: 4408/2025 Between: Mithra Coaches Private Limited ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. T V P SAI VIHARI Counsel for the Respondent(S): 1. B V S CHALAPATI RAO 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, dated 31.01.2025, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period July 2017 to July 2022. This order has been challenged by the petitioner in the present writ petition. 2 RRR, J & Dr. KMR, J W.P.No.4408 of 2025 2. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer. 3. Sri B. V. S. Chalapati Rao, learned Standing Counsel for CBIC, on instruction