WP/6174/2025 of WEDGES TRADING CORPORATION Vs THE DEPUTY ASSISTANT COMMISSIONER

APHC010116682025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH 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: 6174/2025 Between: Wedges Trading Corporation ...PETITIONER AND The Deputy Assistant Commissioner 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 Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, in Form GST DRC-07, dated 28.10.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period 30.11.2021 to February, 2022. 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 proceedings does not contain the signature of the assessing officer and also DIN number, on the impugned order. 2 3. Learned Government Pleader for Comme