APHC010179712025 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: 9289/2025 Between:

1. G ANGAMANI TRADERS, REGD. OFFICE AT NO. 8/363B, BUNGABAVI CENTRE SINGARAYAKONDA, PRAKASAM DISTRICT REP. BY ITS PROPRIETOR K SRINIVASA RAO ...PETITIONER AND

1. T HE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI

2. T HE ASSISTANT COMMISSIONER NO II, ONGOLE - II CIRCLE (FAC), ONGOLE ...RESPONDENT(S):

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. 03.06.2022 vide Order A.O No. ZH3706220080716 for tax periods 2017-18 to 2020-21 U/s. 74 of APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provis