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BOJJA UPENDRA vs. ASSISTANT COMMISSIONER ST NELLORE AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
Y. LAKSHMANA RAO
Pet. Counsel
K. Raghavender Reddy
Res. Counsel
---

Petitioner / Applicant

BOJJA UPENDRA
Respondent ASSISTANT COMMISSIONER ST NELLORE AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 30, 2025
Order No.

WRIT PETITION NO. 11586 of 2025

Citation

2025(4) TAXREPLY 13421
Original Order
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ORDER

ORDER 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 01.10.2024, passed by the 1st respondent, under the Goods and Service Tax Act, 2017 [for short “the GST Act”], for the financial year 2022-23. This order has been challenged by the petitioner in the present writ petition. 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 and also DIN number, on the impugned assessment order. The petitioner also stated that the account of the petitioner has been attached for recovery of amount. 3. Learned Government Pleader for Commercial Tax, on instructions, submits that there is no signature of the assessing officer and does not contain DIN number, on the impugned assessment order. 4. The effec....

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