M/s. Universal Fire Services Private Limited v. The Assistant Commissioner (St)
Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction) – W.P.No.34874 of 2025
Case brief
What is this about?
GST assessment 2018-19; Form DRC-07; DIN not generated; no signature on summary of show cause notice; input tax credit; newly inserted Section 16(5) CGST Act 2017; Article 226 writ of mandamus; IA No.1 of 2025 under Section 151 CPC stay of recovery; withdrawal; dismissed as withdrawn; no costs; M/s. Universal Fire Services Private Limited; Assistant Commissioner ST Bhimavaram Circle; State of Andhra Pradesh; Union of India; R. Raghunandan Rao J; T.C.D. Sekhar J; 21.01.2026; APHC010661722025; Andhra Pradesh High Court at Amaravati.
What did the court decide?
Leave to withdraw granted; Writ Petition dismissed as withdrawn with no order as to costs; pending miscellaneous applications closed. No substantive relief on the GST assessment challenge. ¶¶32