WP/5555/2025 of SRI PANDURANGA RYTHU DEPOT Vs THE ASSISTANT COMMISSIONER(STATE TAX)

1 APHC010100672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529] (Special Original Jurisdiction) WEDNESDAY ,THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5555/2025 Between: Sri Panduranga Rythu Depot ...PETITIONER AND The Assistant Commissionerstate Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with an 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 2019-2020. 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 order. 3. Learned Government Pleader for Commercial Tax, on in