WP/4823/2025 of M/s. KHALEEL BHAI FAMILY RESTAURANT, Vs The Assistant Commissioner (ST),

APHC010088262025 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: 4823/2025 Between: M/s. Khaleel Bhai Family Restaurant, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. VENKATRAM REDDY MANTUR 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 23.08.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2019 to 2020. This order has been challenged by the petitioner in the present Writ Petition. 2. This assessment order, in FORM GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding 2 RRR,J & Dr.KMR,J W.P.No.4823 of 2025 does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order. 3