APHC010051252022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 26358/2022 Between: 1. M/S. C.K. STEELS,, D.NO. 2-3-53, 01, NAWABPET, GANDLA STREET, NELLORE -524002 REPRESENTED BY ITS PROPRIETOR SRI. CHANDRAKANT KANSARIA, S/O. SHYAMSUNDER KANSARIA, AGED ABOUT 41 YEARS ...PETITIONER AND 1. UNION OF INDIA, MINISTRY OF LAW AND JUSTICE THROUGH ITS SECRETARY, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI 110061 2. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE ASSISTANT COMMISSIONER ST, NELLORE-III CIRCLE, NELLORE SPSR NELLORE 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 issue an appropriate writ,order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned proceedings of assessment in DAC -07 dated 02-12-2021 in GSTIN 37AAHPI(7191H1ZD passed by the Assistant Commissioner (ST), Nellore -III Circle, Nellore 2 RRR, J & TCDS, J W.P.No.26358 of 2022 disallowing the input tax credit on tax suffered inward supplies of goods without causing or making proper cross verification / cross check with the counterpart assessing authorities having jurisdiction over the named suppliers detailed in the impugned order at pages 6, 7, 8 and 9 or without any enquiry with the named registered suppliers having issued tax invoices charging tax on the Petitioner as illegal, unfair, and in breach of the principles of natural justice as also the cardinal rules of law apart from violating the principle of equality before law, placing undue burden on the business of the Petitioner, causing double jeopardy and finally contrary to article 265 of the Constitution of India and pass IA NO: 1 OF 2022 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 all further proceedings pursuant to the impugned proceedings dated 02-12-2021 issued by the 3rd res herein pending disposal of the writ petition else the Petitioner would suffer severe loss and hardship 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 receive the counter copies on record by allowing the leave petition in the above writ petition and pass Counsel for the Petitioner: 1. BATTU SRINIVASA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.26358 of 2022 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K. Kumar, learned counsel representing Sri Battu 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 02.12.2021, passed by the 3rd respondent. This Order of Assessment covers the period from 2018-19, 2019-20 and 2020-21. 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 RRR, J & TCDS, J W.P.No.26358 of 2022 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, dated 02.12.2021, 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:10.12.2025 MJA 5 RRR, J & TCDS, J W.P.No.26358 of 2022 189 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:26358 of 2022 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 MJA