WP/5514/2025 of M/s Jayasree Travels, Vs THE DEPUTY ASSISTANT COMMISSIONER

APHC010107612025 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: 5514/2025 Between: M/s Jayasree Travels, ...PETITIONER AND The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. A V A SIVA KARTIKEYA 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 attachment order, dated 29.12.2023 and the summary order, dated 30.12.2023, in Form GST DRC-07, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from July, 2017-18. These assessment orders of the 1st respondent have been challenged by the petitioner in this Writ Petition. 2. These attachment and summary order, in Form GST DRC-07, are 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,