WP/7170/2025 of CHALLAN NARASIMHA RAO Vs THE STATE OF AP

APHC010139422025 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: 7170/2025 Between: Challan Narasimha Rao ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SINGAM SRINIVASA RAO 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 an assessment order, dated 02.04.2024, passed by the 2nd respondent, under the Goods and Services Tax Act, 2017 [for short “the GST Act”], for the financial year 2019-2020. This assessment order of the 2nd respondent has been challenged by the petitioner in this Writ Petition. 2 RRR,J & Dr.KMR,J W.P.No.7170 of 2025 2. This assessment order is challenged by the petitioner, on various grounds, including the ground that the said proceedings did not contain a DIN number. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no DIN number on the impugned