KUDOS FACILILTY SERVICES Vs. STATE OF A.P.

JUDGEMENT

(1.) The present writ petition is filed questioning the assessment order dt.12/6/2024 and consequent notice of attachment in Form GST DRC-16, dt.19/12/2025 issued by the 3rd respondent as illegal, on the ground that the assessment order does not contain DIN and the notices issued prior to the passing of assessment order do not contain signature.

(2.) The petitioner is a registered dealer under Goods and Service Tax Act, 2017 and it engaged in the business of supply of man power services to APSRTC. It is further case of the petitioner that, the 3rd respondent having noticed the discrepancies in the returns filed by the petitioner, issued pre-show cause notice in Form DRC-01A, dt.22/12/2023 in relation to period 2019-2020. Thereafter, the 3rd respondent issued show cause notice in Form DRC-01, dt.2/12/2023 proposing to levy tax, penalty and interest. It is further case of the petitioner that the notices issued by the 3rd respondent could not verify inasmuch as it had no proper knowledge to verify the same in the portal. Apart from the same, it is stated that the Managing Partner of the petitioner was unwell. As no objections were filed, the 3rd respondent proceeded with the matter and passed assessment order dtd. 12/6/2024.

(3.) Assailing the correctness of the said order of the assessment, the petitioner filed appeal before the 2nd respondent on 12/9/2024 and the same was rejected by endorsement dtd. 16/7/2025. Thereafter, the 3rd respondent issued notice dt.19/12/2025 for attachment and sale of movable property of the petitioner as per Sec. 79 of GST Act, 2017. Questioning the aforesaid proceedings, the present writ petition is filed.