WP/5493/2025 of M/s. Arrow Advertising India Private Limited Vs THE ASSISTANT COMMISSIONER(ST)

APHC010106322025 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: 5493/2025 Between: M/s. Arrow Advertising India Private Limited ...PETITIONER AND The Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 28.08.2024 passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2019-20 and 2020-21. This assessment order of the 1st respondent has been challenged by the petitioner in this 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 proceedings did not contain a DIN number. 2 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN num