WP/6499/2025 of M/s. SRI DURGA STEELS, Vs ASSISTANT COMMISSIONER

APHC010127252025 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: 6499/2025 Between: M/s. Sri Durga Steels, ...PETITIONER AND Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was served with the assessment order, dated 24.03.2023, in Form GST DRC-07, passed by the 1st respondent and the order of attachment, dated 01.03.2025, in Form GST DRC-16, passed by the 2nd respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from July, 2017 to March, 2018. The assessment order of the 1st respondent and the order of attachment of the 2nd respondent have been challenged by the petitioner in this Writ Petition. 2. The assessment order, in Form GST DRC-07 and the attachment order, in Form GST DRC-16 are challenged by the petitioner, on various 2 grounds,