APHC010145992025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7735/2025 Between: 1. M/S GOLAGAMUDI CONSTRUCTIONS,, MANAGING PARTNER KALARI VENKATESWARLU D.NO. 16-15-981/1, NEAR CHILDREN PARK ROAD, NELLORE, ANDHRA PRADESH - 524 002 ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF ST, NELLORE-III CIRCLE NELLORE DIVISION, ANDHRA PRADESH. 2. JOINT COMMISSIONER CT, NELLORE, ANDHRA PRADESH. 3. ADDITIONAL COMMISSIONER CT LEGAL, VIJAYAWADA, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR 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 tomay be pleased to issue a Writ, Order or direction particularly one in the nature 'WRIT OF MANDAMUS a. Setting aside the Impugned order vide bearing No. ZD370723008958X dated 12.07.2023demand of CGST an amount of Rs. 17,90,750/- ( COST of Rs. 6,95,300/-, Interest of Rs. 2 4,00,150/- and Penalty of Rs. 6,95,300/-) and SGST an amount of Rs. 17,90,750/- ( SGST of Rs. 6,95,300/-, Interest of Rs. 4,00,150/- and Penalty of Rs. 6,95,300/-) during the year 2019-20 under Section 74 (1) of the Central Goods and Services Act, 2017. b. Setting aside the Impugned order vide bearing No. ZD3707230088852 dated 12.07.2023demand of CGST an amount of Rs. 5,61,609/- ( CGST of Rs. 2,53,490/-, Interest of Rs. 54,629/- and Penalty of Rs. 2,53,490/-) and SGST an amount of Rs. 5,61,609/- ( CGST of Rs. 2,53,490/-, Interest of Rs. 54,629/- and Penalty of Rs. 2,53,490/-) during the year 2021-22 under Section 74 (1) of the Central Goods and Services Act, 2017. c. 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 may be pleased to order stay of recovery of demand pursuant to the Impugned Orders No. ZD370723008958X dated 12.07.2023 and ZD3707230088852 dated 12.07.2023 issued by Respondent No. 1, and to pass Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavendra Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 12.07.2023, passed by the 1st respondent. This order of assessment covers the period from 2019-2020 & 2021-2022. 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 Sections 73 & 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.Nos.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 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 12.07.2023 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately, subject to payment of 20% of the disputed tax. Any payments made after the impugned order had been passed shall be adjusted against the aforesaid 20%. Coercive steps taken against the petitioner, including attachment, for recovery of the dues under this order shall also stand set aside. 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: 06.05.2026 BSM 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7735 of 2025 Date: 06.05.2026 BSM