WP/5516/2025 of M/s. KHALEEL BHAI FAMILY RESTAURANT, Vs The Assistant Commissioner (ST),

APHC010085482025 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: 5516/2025 Between: M/s. Khaleel Bhai Family Restaurant, ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. VENKATRAM REDDY MANTUR 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 the assessment order, in Form GST DRC-07, dated 24.08.2024, passed by the 1st respondent and the summary order, dated 24.08.2024, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 2023-24. These orders have been challenged by the petitioner in the present Writ Petition. 2. These assessment orders, in Form GST DRC-07 and the summary order, are challenged by the petitioner, on various grounds, including the ground that the said proceedings does not contain the signature 2 of the assessing officer an