APHC010672672025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH 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: 34860/2025 Between: 1. M/S. SULEMAN SCRAP MERCHANTS, GSTIN - 37DJTPS3181K1ZA REP. BY ITS PROPRIETOR, MR. A. SULEMAN 14-785/1, GOOLINGSPET, NEAR TOWN BANK CHITTOOR - 517001, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STI, OFFICE OF THE REGIONAL AUDIT AND ENFORCEMENT OFFICE TIRUPATI, CHITTOOR DISTRICT 2. THE ADDITIONAL COMMISSIONER ST, AND APPELLATE AUTHORITY TIRUPATI DIVISION, TIRUPATI 3. THE ASSISTANT COMMISSIONER OF STATE TAXES, CHITTOOR -1 CIRCLE, CHITTOOR, ANDHRA PRADESH 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. 5. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001 ...RESPONDENT(S): 2 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 to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1 Respondent in passing the order for the period September 2018 to January 2023 as a composite assessment order 25.9.2023, composite show cause dated 9.4.2023 and composite DRC -01A dated 16.3.2023 and also without affixing document identification number on the show cause notice as well the summaries of the notice and the assessment orders and not signed the assessment order and summaries thereof, as confirmed by the 2nd Respondent in the appeal by composite order dated 31.5.2025 under the Central Goods and Service Tax Act, 2017 by as illegal, arbitrary, contrary to law and without jurisdiction and consequently set aside the DRC-01A dated 16.3.2023, show cause notice in DRC -01 dated 9.4.2023, assessment order dated 25.9.2023 passed by the 1st Respondent and also the appellate order dated 31.5.2025 passed by the 2nd Respondent for the period September 2018 to January 2023 as illegal, arbitrary, contrary to law, without jurisdiction and in gross violation of principles of natural justice, and consequently direct the 1st Respondent to reassess the Petitioner in accordance with law, in the interest of justice, and pass such 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 to grant stay of recovery of the disputed demand pursuant to the impugned assessment order dated 25.9.2023 as affirmed in the appellate order dated 31.5.2025 for the tax period September 2018 to January 2023 under the Goods and Service Tax Act, 2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner who is a registered person had been subjected to assessment for the period September, 2018 to January, 2023 by way of an assessment order, dated 25.09.2023. Aggrieved by the said assessment, the petitioner had approached the appellate authority, which dismissed the appeal by order, dated 31.05.2025. 2. The petitioner being aggrieved by the said order of assessment as well as the dismissal order of appeal, had approached this Court, by way of the present writ petition. 3. Sri Srinivasa Rao Kudupudi, learned counsel appearing for the petitioner, while pressing various other grounds has also raised a contention that the order of assessment was a composite order covering different assessment periods and the same is impermissible. 4. This Court in S.J.Constructions vs. Assistant Commissioner and Others1 has held that the composite orders are not permissible. 5. In the circumstances, without going into various other issues raised in the writ petition, this Court deems it appropriate to dispose of the writ petition by setting aside the order of appeal, dated 31.05.2025 as well as the composite assessment order, dated 25.09.2023 and remanded the matter to 1 2025 SCC OnLine AP 3334 4 the assessing authority to take up assessment proceedings in accordance with law. 6. 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 24.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 34860/2025 Date 24.12.2025 KA