APHC010718802025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36784/2025 Between: 1. S K GRANITES, GST N0.37AHZPB1319D2ZH REP. BY ITS PROPRIETOR, MR. SHAIK YUNUS BASHA SY.NO.143, POLEPALLI- 515101 RAMAGIRI MANDAL, ANANTAPURAM DISTRICT ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, TRADIPATRI CIRCLE, TADIPATRI -515411 ANANTHAPURAM DISTRICT, ANDHRA PRADESH 2. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI-522503 GUNTUR DISTRICT, ANDHRA PRADESH 3. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI- 110001 ...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 toleased to issue a Writ of Mandamus or any other writ or order or direction declaring the action of the 1st Respondent in passing the assessment order dated 23.6.2025 for the period 2021-22 to 2023-24 under 2 the Goods and Service Tax Act, 2017 as in gross violation of principles of natural justice, also passed as composite order for more than one assessment year, and consequently set aside the same and direct the Respondent to redo the assessment affording an effective opportunity of being heard and pass orders in accordance with law 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 stay the operation of the proceedings of the 1 Respondent in Form DRC -07 dated 23.6.2025 for the period 2021-22 to 2023- 24 under the Goods and Service Tax Act, 2017, in the interest of justice and pass Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI 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 Srinivasa Rao, 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 23.06.2025, passed by the 1st respondent. This Order of assessment covers the period from 2021-2022 to 2023-24. 3. The petitioner, after having raised various grounds of challenge, have sought a direction, on the ground that, a single assessment order passed, for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the G.S.T. Act, 2017, and consequently, set aside the orders of assessment/appeals. 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 being a composite 4 order. 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 23.06.2025 passed by the 1st respondent, 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 passing of the impugned order 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, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D.SEKHAR, J Date:31.12.2025 BSM 5 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:36784 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 31.12.2025 BSM