WP/4579/2025 of ANANTHA PVC PIPES PRIVATE LIMITED Vs THE STATE OF AP

APHC010079682025 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: 4579/2025 Between: Anantha Pvc Pipes Private Limited ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. S APPADHARA 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, in FORM GST DRC-07, dated 25.05.2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”] for the period 2021-22. This order has been challenged by the petitioner in the present writ petition. 2 RRR, J & Dr. KMR, J W.P.No.4579 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. The learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature