WP/5146/2025 of VENKATA SIVA AGENCIES Vs ASSISTANT COMMISSIONER(ST)

APHC010096712025 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: 5146/2025 Between: Venkata Siva Agencies ...PETITIONER AND Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 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 30.12.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax period July, 2017 to March, 2018. This order has been challenged by the petitioner in the present Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.5146 of 2025 2. This assessment order, in FORM GST DRC-07, is challenged by the petitioner, on various grounds, including the ground that the said proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order