APHC010179802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9244/2025 Between:

1. S RUTHI ENTERPRISES, REGD. OFFICE AT D. NO. 209/A, 0PP.

PNCA COLLEGE, SOMARAJUPALLI ROAD, SINGARAYAKONDA, PRAKASAM DISTRICT-523101. REP. BY ITS PROPRIETOR KV RAMI REDDY

2. T HE ASSISTANT COMMISSIONER (ST), ONGOLE - II CIRCLE, ONGOLE ...PETITIONER(S)

AND

1. T HE STATE OF ANDHRA PRADESH, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati ...RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toPleased to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 02.05.2023 vide Reference No 37AZKPK6168N1ZJ/DRC07/2023 for tax periods 2017-18 to 2020-21 U/s. 74 of APGST Act which does not contain any Signature as being il