WP/7808/2025 of M R CONSTRUCTIONS Vs THE DEPUTY ASSISTANT COMMISSIONER

APHC010148492025 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: 7808/2025 Between: M R Constructions ...PETITIONER AND The Deputy Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. SHAIK JEELANI BASHA 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, dated 11.02.2025, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the periods 2020-21. This assessment order of the 1st respondent has been challenged by the petitioner in this writ petition. 2 RRR, J & Dr. KMR, J W.P.No.7808 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