APHC010712062025 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: 36503/2025 Between: 1. J S R INFRAA, REP. BY ITS PROPRIETOR RAJENDRA PRASAD YAKAMURI, S/O Y. RAMU, AGED ABOUT 43 YEARS, DOOR NO. 13- 159, ASHOK NAGAR, KANURU, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 521010 ...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST), PATAMATA CIRCLE, VIJAYAWADA -III DIVISION, PIN CODE NO. 520010. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, PIN CODE NO. 522238. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN CODE NO.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 topleased to issue a Writ of Mandamus of any other appropriate Writ or direction declaring the Show Cause Notice in Form DRC-01 dated 26.09.2025issued by the 1st Respondent for the period from 2019-20 to 2024-25 under Section 74 of GST Act, 2017,as being illegal, arbitrary, contrary to law, without jurisdiction, vitiated by procedural irregularity in clubbing the show cause notice for 6 years in one proceeding and consequently set aside the same and to 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 pursuant to the impugned Show Cause Notice in Form DRC-01 dated 26.09.2025 passed by the 1st Respondent for the period from 2019-20 to 2024-25under Section 74, and pass Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents. 2. The petitioner is a registered Company, which has been served with a show-cause notice, dated 26.09.2025, by the 1st respondent. This show-cause notice covers the period from 2019-20 to 2024-25. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single show-cause notice, 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 show-cause notice. 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 show-cause notice being a composite show-cause notice. 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 show-cause notice, dated 26.09.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say that the period from the date of issuance of the impugned show-cause notice 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 37 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 36503/2025 Date:31.12.2025 MJA