WP/6929/2025 of TIRUMALA TRADERS Vs THE STATE OF ANDHRA PRADESH

APHC010136472025 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: 6929/2025 Between: Tirumala Traders ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PHANI VISWANATH CHALLA 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, dated 13.08.2024, in Form GST DRC-07, passed by the 4th respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the period from 2020-21 to 2022-23. This assessment order of the 4th respondent has been challenged by the petitioner in this 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 did not contain a DIN number. 2 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN numbe