WP/6945/2025 of INTERNATIONAL TRANSFORMER Vs THE ASSISTANT COMMISSIONER(STATE TAX)

APHC010133182025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH 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: 6945/2025 Between: International Transformer ...PETITIONER AND The Assistant Commissionerstate Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR 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 20.04.2023, passed by the 1st respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”] for the tax period 2019-2020 & 2020-2021. This order has been challenged by the petitioner in the present Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.6945 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 proceeding does not contain the signature of the assessing officer. 3. Learned Government Pleader for Co