WP/5323/2025 of VENKATA SIVA AGENCIES Vs ASSISTANT COMMISSIONER (STATE TAX)

APHC010096652025 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: 5323/2025 Between: Venkata Siva Agencies ...PETITIONER AND Assistant Commissioner State Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY 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 08.11.2019, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the period 2017-2018. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.5323 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 proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions