APHC010712792025 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: 36557/2025 Between: 1. NARSIMHA ELECTRICAL CONTRACTOR, PLOT NO. 8, H. NO. 4-37, KANAPALLY, PROADDATUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516362, REP. BY ITS PROPRIETOR, KONI REDDY VENKATA SUBBA REDDY. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, KADAPA DIVISION, D. NO. 1/2553-1, III FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, KADAPA, ANDHRA PRADESH - 516004. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. 4. THE BRANCH MANAGER, UNION BANK OF INDIA, H. NO. 9-9-16/BI, GROUND FLOOR, JITTANJICHAMPAPET, HYDERABAD, CHAMPAPET X ROADS, SAIDABAD, RANGAREDDY DISTRICT, TELANGANA - 500059. ...RESPONDENT(S): 2 RRR, J & TCDS, J W.P.No.36557 of 2025 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, more particularly in the nature of MANDAMUS declaring that the impugned Order- in- Original No. YL04-06/2025-26 (GST) (Adjn), dated 03-09-2025, passed by the First Respondent for the Assessment Years 2018-19, 2019-20 and 2020-21, by which a Single Order was passed for Multiple Assessment Years, which was passed by invoking S. 74 even though the ingredients for invoking the same are not available, which has resulted in imposition of tax on turnover relating to Telangana Office of the Petitioner which was reported and tax paid in Telangana and resulted In double taxation, as without jurisdiction, without authority, contrary to law, invalid, unjustified, arbitrary, capricious and illegal and consequently set aside the same 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 grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Order-in-Original No. YL04- 06/2025-26 (GST) (Adjn), dated 03-09-2025, passed by the First Respondent for the Assessment Years 2018-19, 2019- 20 and 2020-21, and pass IA NO: 2 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 grant stay of operation of the impugned “Notice to a third parson under Section 79(1 )(c) of COST Act, 2017” in Form GST DRC- 13, dated 18- 12-2025, issued by the First Respondent to the Fourth Respondent and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.36557 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel for CBIC appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 03.09.2025, by the 1st respondent. This order of assessment covers the period from 2018-19 to 2020-21. 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 Section 73 and Section 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.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 of assessment being 4 RRR, J & TCDS, J W.P.No.36557 of 2025 a composite order of assessment. 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 03.09.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. The garnishee notice issued, if any, is also set aside. Needless to say, that 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 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 MJA 5 RRR, J & TCDS, J W.P.No.36557 of 2025 207 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36557/2025 Date:31.12.2025 MJA