AdvertisementC. Eswara Reddy And Co. Vs Joint Director (Andhra Pradesh High Court) The Andhra Pradesh High Court heard a writ petition filed by C. Eswara Reddy And Co., a partnership firm registered under the State Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, engaged in the business of works contract services. The petitioner challenged the Order-in-Original dated 27.03.2025 and the Summary Order in Form GST DRC-07 dated 29.03.2025, which covered the composite tax periods for the financial years 2020-21 and 2021-22.