1 APHC010167462023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9458/2023 Between: 1. M/S GANESH AGENCIES, , D.NO.39-2-16A, 4TH FLOOR, KODURU CASTLE, Y.V.RAO HOSPITAL VIJAYAWADA, ANDHRA PRADESH, REP. BY ITS PROPRIETOR MR. NARESH MANHARLAL DESAI. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (ST)-1, GOVERNORPET CIRCLE, VIJAYAWADA KRISHNA DISTRICT. 2. THE DEPUTY ASSISTANT COMMISSISONER, (ST) KRISHNALANKA CIRCLE, VIJAYAWADA. 3. THE ASSISTANT COMMISSIONER, (ST) KRISHNALANKA CIRCLE, VIJAYAWADA. ...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 an appropriate order, writ or direction, more particularly one in the nature of writ of Mandamus, declaring the impugned Order AAO No. Rc.Dy.AC(ST)-1/GST INS/02/2022-23 dated 09-01-2023 confirming demands of CGST/APGST, interest and Penalty being CGST of Rs.5057 I 16/- under Section 74, IGST demand of Rs.95426/-, penalty of Rs.10209688/- under Section 74/73(9), interest of Rs.5008215/- under Section 2 50, as illegal, arbitrary and violative of the principles of natural justice and contrary to the provisions of GST Act and consequently set aside the impugned order AAO No. Rc.Dy.AC(ST)-1/GST INS/02/2022-23 dated 09-01- 2023 and pass IA NO: 1 OF 2023 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 STAY of recovery of demand pursuant to the impugned order AAO No. Rc.Dy.AC(ST)-1/GST INS/02/2022-23 dated 09-01-2023 issued by Respondent No.1, pending disposal of the above Writ Petition and pass IA NO: 1 OF 2025 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 permit the Petitioner to file the additional affidavit along with material papers and the Hon'ble Court may peruse it as a part and parcel of the Writ Petition. Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner who is a registered person under the GST regime had been served with an order of assessment, dated 09.01.2023, for the assessment period 01.07.2017 to 31.03.2022. 2. This order of assessment is challenged by the petitioner, on various grounds including the ground that the assessment proceedings had not been preceded by a notice under Rule 142(1)(A) of CGST Rules. The 3 petitioner, though the said amount had not been received earlier, now contends that the said order of assessment would have to be set aside on the additional ground that a composite order cannot be passed for different tax periods. 3. The learned Government Pleader, on instructions, submits that the assessing authority does not have any material to demonstrate that a notice under Rule 142(1)(A) had been issued, to the petitioner, prior to the commencement of the assessment proceedings. 4. In the light of the matter, it would have to be held that no such notice has been issued. This Court, by an order dated 02.07.2025, W.P.No.8150 of 2025, had considered the effect of non issuance of a notice under Rule 142(1)(A), for any period, prior to the initiation of the assessment proceedings and had held that any assessment proceeding, up to 15.10.2020, without issuance of a notice under Rule 142(1)(A) prior to commencement of the assessment proceedings, would have to be treated as an invalid order. 5. A Division Bench of this Court, by an order dated 17.09.2025, in W.P.No.11028 of 2025 & batch had held that one Composite order cannot be passed in relation to different tax periods. 6. Following both these judgments, this Writ Petition is allowed setting aside the order of assessment dated 09.01.2023 and the matter is remanded back to the assessing authority to pass appropriate orders in 4 accordance with law and after giving an opportunity of hearing to the petitioner. The period from the date of the impugned assessment orders, till the date of receipt of this Order shall be excluded for the purpose of limitation. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. _______________________ R.RAGHUNANDAN RAO,J _______________ T.C.D.SEKHAR,J RJS 5 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9458 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao) Dt: 17.09.2025 RJS