WP/5494/2025 of M/s. Teju Granites Vs The Assistant Commissioner (State Taxes) Markapur circle,

APHC010104422025 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: 5494/2025 Between: M/s. Teju Granites ...PETITIONER AND The Assistant Commissioner State Taxes Markapur ...RESPONDENT(S) Circle and Others Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 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 the assessment order, in Form GST DRC-07, dated 30.06.2022, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2017-18 and 2018-19. 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 proceedings does not contain the signature of the assessing officer and also DIN number, on the impugned summary orders. 3. Learned Government Ple