WP/5459/2025 of M/s. SIVA SANKARA REDDY PUTHALAPATTU Vs The Assistant Commissioner (ST),

APHC010107362025 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: 5459/2025 Between: M/s. Siva Sankara Reddy Puthalapattu ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR 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 24.05.2022, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the tax periods 2017-2018 to 2019-2020. 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.5459 of 2025 does not contain the signature of the assessing officer and also DIN number, on the impugned assessment order