1 RRR, J & TCDS, J W.P.No.18584 of 2024 APHC010365682024 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: 18584/2024 Between: 1. M/S. KARTHIK ENTERPRISES, REGISTERED OFFICE DOOR NO. 13-148, SRI DHANALAKSHMI FLOOR MILL, VAYTAPALAM, SAMARLAKOTA 533440 WITH GSTIN 37AWUPK8138M1ZJ REPRESENTED BY ITS AUTHORIZED SIGNATORY KOTTHALA KISHORE KUMAR S/O KOTTHALASURIBABU, AGED ABOUT 38 YEARS, R/O 14-203/4/F10, MAHESWARI TOWERS, OPPOSITE POWER STATION, NUNNA, ADIVINEKKALAM NTR DISTRICT, ANDHRA PRADESH. ...PETITIONER AND 1. THE UNION OF INDIA, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE MINISTRY OF FINANCE GOVT, OF INDIA NORTH BLOCK, NEW DELHI-110001. 2. THE STATE OF ANDHRA PRADESH, THROUGH THE PRINCIPAL SECRETARY, FINANCE (COMMERCIAL TAXES) DEPARTMENT A.P. SECRETARIAT, VELGAPUDI - GUNTUR DISTRICT. 3. THE ADDITIONAL COMMISSIONER ST APPELLATE AUTHORITY, VIJAYAWADA NTR DISTRICT 4. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX ST, PEDDAPURAM CIRCLE, KAKINADA DIVISION, PEDDAPURAM 2 RRR, J & TCDS, J W.P.No.18584 of 2024 KAKINADA DISTRICT ...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 pass an order or orders or direction more particularly one in the nature of a writ of mandamus declaring the action of Respondent No.4 in passing the order bearing Ref. ZD370723017441U2020-21, ZD370723017451K/2021-22 and ZD370723017504H/2022-23 dated 14.11.2023 and consequently demanding the petitioner to pay the tax of Rs. 7,43,066/- without issuing any show cause notice as required under Section 73 of CGST Act, 2017 read with Rule 142 of CGST Rules, 2017 and (ii) the action of Respondent No. 3 in dismissing the appeal on the ground that there is a delay of 7 days in preferring the appeal vide order bearing CTD Order No. DIN3727072481361 dated 27.07.2024 in Form GST APL -04 as illegal, arbitrary and being in contravention of the provisions of the Income Tax Act, 1961, besides being violative of the Petitioners' rights guaranteed under Articles 14, 19(1)(g) and 300 A of the Constitution of India and to consequently set aside the same and pass such other order or orders as this Hon'ble court may deem fit and proper in the interest of justice, equity and good conscience for which the Petitioner shall be duty bound and forever grateful 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 suspend the operation of the order bearing Ref: ZD370723017441L /2020-21, ZD370723017451K / 2021-22 and ZD370723017504H / 2022-23 dated 14.11.2023 passed by Respondent No. 4 and Order bearing CTD Order No. DIN3727072481361 dated 27.07.2024 in Form GST APL -04 passed by the Respondent No. 3 Counsel for the Petitioner: 1. JYOTHI RATNA ANUMOLU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.18584 of 2024 The Court made the following order:(per Hon’ble Sri Justice R. Raghunandan Rao) Heard Ms.Jyothi Ratna Anumolu, 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 14.11.2023 passed by the 4th respondent. This order of assessment covers the period from 2019-20 to 2022-23. Aggrieved the said order of assessment, the petitioner preferred an appeal. However, the said appeal was dismissed by order dated 27.07.2024. 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 and the appellate order. 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 4 RRR, J & TCDS, J W.P.No.18584 of 2024 a composite order of assessment. In that view of the matter, the present Writ 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 14.11.2023 as well as the appellate order dated 27.07.2024, and remanding the matter 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.18584 of 2024 174 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18584/2024 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:16.06.2026 DSB