WP/4911/2025 of MARUTI ISPAT AND ENERGY PRIVATE LIMITED Vs THE ADDITIONAL COMMISSIONER OF STATE TAX AND APPELLATE AUTHORITY

APHC010091522025 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: 4911/2025 Between: Maruti Ispat And Energy Private Limited ...PETITIONER AND The Additional Commissioner Of State Tax And Appellate ...RESPONDENT(S) Authority and Others Counsel for the Petitioner: 1. PASUPULETI VENKATA PRASAD 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 18.02.2022, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] and an Order-In-Appeal, in Form GST APL - 02, dated 07.10.2023, passed by the 1st respondent. These impugned orders have been challenged by the petitioner, in this Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.4911 of 2025 2. These impugned orders, are challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DI