WP/5477/2025 of Maruti Ispat and Energy Private Limited, Vs The Additional Commissioner of State Tax and Appellate authority,

1 APHC010102532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY ,THE NINETEENTH 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: 5477/2025 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 21.02.2022, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2018 to 2019. 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 2 proceeding does not contain the signature of the assessing officer and also DIN number, on the impugned assessment