WP/6296/2025 of M/s National Traders, Vs THE STATE OF ANDHRA PRADESH

1 APHC010125932025 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: 6296/2025 Between: M/s National Traders, ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SYED KHADER MASTAN 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 by an assessment order, dated 10.10.2023 in Form GST DRC-07 for tax period 2021 to 2023, Form GST DRC-01 A dated 20.06.2023, for tax period 2021-2023, and Form GST DRC-01 dated 22.07.2023, for tax period 2021-2023, passed by the 3rd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], this order has been challenged by the petitioner. 2 2. This assessment order, dated 10.10.2023 in Form GST DRC-07, for tax period 2021 to 2023, Form GST DRC-01 A dated 20.06.2023, for tax period 2021-2023, and Form GST DRC-01 dated 22.07.2023, for tax period 2021-2023, a