WP/5655/2025 of M/s. Orange Wheels Vs THE ASSISTANT COMMISSIONER

APHC010104362025 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: 5655/2025 Between: M/s. Orange Wheels ...PETITIONER AND The Assistant Commissioner and Others ...RESPONDENT(S) 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 an assessment order, in FORM GST DRC – 07, dated 25.04.2024, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2018-2019. This assessment order of the 1st respondent has been challenged by the petitioner in this Writ Petition. 2 RRR,J & TCDS,J W.P.No.5655 of 2025 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. 3. Learned Government Pleader for Commercial Tax, on instructions, s