WP/7169/2025 of YANTRA EPCOM SOLUTIONS PVT LTD Vs THE CHIEF COMMISSIONER OF STATE TAXES

1 RRR,J & Dr. KMR,J W.P.No.7169/2025 APHC010140612025 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: 7169/2025 Between: Yantra Epcom Solutions Pvt Ltd ...PETITIONER AND The Chief Commissioner Of State Taxes and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH 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) Heard Sri Peddibhotla Venkata Sai Rajesh, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner was served with an assessment order in A. O. ZH371120OD84298 dated 27.10.2020 for the assessment period September, 2 RRR,J & Dr. KMR,J W.P.No.7169/2025 2017 to June, 2018 and A.O.No. ZH370121OD41932 dated 31.12.2020 for the tax period September 2018 to February 2020 and consequential recovery proceedings in FORM GST DRC-13, dated 27.07.2021, passed by t