WP/7099/2025 of MAHABOOB BASHA SYED (UNIVERSAL ENTERPRISES) Vs THE ASSISTANT COMMISSIONER(ST)

APHC010131822025 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: 7099/2025 Between: Mahaboob Basha Syed (universal Enterprises) ...PETITIONER AND The Assistant Commissionerst and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K 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 had suffered an order of adjudication, dated 11.11.2022, in Form GST DRC-07, passed by the 1st respondent- Assistant Commissioner (ST), Circle-I, Nellore. Aggrieved by the said order, the petitioner had approached the 3rd respondent-Appellate Authority, by way of an appeal. This appeal was dismissed, by the 3rd respondent, by an Order dated 10.12.2024. 2. The petitioner has challenged both the assessment order, dated 11.11.2022 as well as the appellate order, dated 10.12.2024, by way of this Writ Petition. 3. The petitioner has raised various grounds challenging both the