1 RRR, J & TCDS, J W.P.No.11147 of 2024 APHC010223832024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11147/2024 Between: 1. V MAYADRI, R/O 41-28/7-103A, CHALASANI NAGAR, RANIGARI THOTA, VIJAYAWADA. NTR DIST. ANDHRA PRADESH. REPRESENTED BY ITS PROPRIETOR, V.MALAYADRI S/O. V. MALAKONDAIAH. ...PETITIONER AND 1. STATE OF ANDHRA PRADESH, REP.BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT. VELAGAPUDI, AMRAVATI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. ADDITIONAL COMMISSIONERST, O/O APPELLATE AUTHORITY, VIJAYAWADA. 3. DEPUTY ASSISTANT COMMISSIONER ST1, GOVERNOR PET CIRCLE, VIJAYAWADA-LL DIVISION. 4. ASSISTANT COMMISSIONER ST, GOVERNOR PET CIRCLE, VIJAYAWADA-LL DIVISION. ...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 a writ, order or direction more particularly in the 2 RRR, J & TCDS, J W.P.No.11147 of 2024 nature of a writ of mandamus declaring the action of the 2 nd respondent in passing appeal order bearing order No. DIN3719032418519, Dt. 19-03-2024 confirming the levy of tax of COST of Rs. 1,12,319/- and SGST of Rs.1,12,319/- and interest of COST of Rs.3,39,980/- and SGST of Rs.3,39,980/- levied by the 3rd Respondent on 28.10.2023on the disputed turnover of Rs.13,75,300/- for the month of February, 2020 as arbitrary, illegal, unsustainable and in violation of principles of natural justice and also in violation of Article 265 of the Constitution of India and consequently set aside the same and pass IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of all further proceedings, including recovery of the disputed demand, pursuant to the appeal order passed by the 2nd respondent in GST APL-04 (CGST & SGST), Dt.19-03-2024 vide CTD Order No.DIN3719032418519, for the tax period 2019-20 to 2020-21,pending disposal of the Writ petition and pass IA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to permit the petitioner to raise the following grounds as ground No. 15A viz. “The order of the 3'"'^ respondent is unsigned and it contains neither the digital signature nor manual signature and as such caries no sanctity or authenticity and contrary to the law laid down by the Hon’ble court and contrary to the provisions of Rule 26(3) of the COST Rules.” and pass Counsel for the Petitioner: 1. SINGAM SRINIVASA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) 3 RRR, J & TCDS, J W.P.No.11147 of 2024 The Court made the following order:(per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Singam Srinivasa Rao, learned counsel for the petitioner and learned Government Pleader for Commercial Taxes for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 28.10.2023 passed by the 4th respondent. This order of assessment covers the period from 2019-21. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the GST Act, 2017, and consequently, set aside the impugned order of assessment. 4. A Division Bench of this Court, in W.P.No.11028 of 2025 & batch, after considering the said question, had held that, a single show-cause notice or a single composite assessment order, cannot be passed, in relation to more than one tax period of either a month if the assessment is taken up before the due date for filing of the annual return or for more than one year if the due date for filing of annual return has been reached. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order of assessment being a composite order of assessment. In that view of the matter, the present Writ 4 RRR, J & TCDS, J W.P.No.11147 of 2024 Petition is being disposed of, on this ground of challenge, leaving open the other grounds of challenge. 6. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 28.10.2023 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. Needless to say, the period from the date of issuance of the impugned order of assessment till the date of receipt of this order shall be excluded for the purposes of limitation. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date:16.06.2026 DSB 5 RRR, J & TCDS, J W.P.No.11147 of 2024 163 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 11147/2024 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:16.06.2026 DSB