APHC010349832025 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: 18280/2025 Between: 1. M/S LAKSHMI GANESH AGRO FERTILIZERS PRIVATE LIMITED, , REPRESENTED BY ITS ADDITIONAL DIRECTOR, RAPAKA SATYANARAYANA, SURVEY NO.2456, SURVEPALLI BIT II, SURVEPALLI, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524321. ...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 11000. 2. THE COMMISSIONER OF CENTRAL TAX, GUNTUR COST AUDIT COMMISSIONERATE, GST BHAVAN, PORT AREA, VISHAKAPATN 530035. 3. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE CGST DIVISION, GST BHAVAN, D.NO.24-7-205/2, PLOT NO. 121, 3RD STREET, MAGUNTA LAYOUT, NELLORE, ANDHRA PRADESH 524003 4. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, CENTRAL GST AUDIT CIRCLE, 2ND FLOOR , ADITI CRYSTAL, NEAR MADRAS BUS STAND,NELLORE- 524003 2 ...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 tomay be pleased to issue a direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned Order in FORM DRC-07 vide Reference No. ZD370125047850G dated 30-01-2025, issued to the Petitioner without signing the said documents digitally non-issuance of DPC-OI which is mandated under Rule 142(l)(a) ibid and issuance of notice for multiple financial years in total violation of legal under GST enactments, as non-est and void ab-initio, without common provisions jurisdiction, illegal, arbitrary, and violative of Articles 19(l)(g) and 300A of that Indian Constitution, and/or 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 may be pleased to grant an interim relief by restrain the Respondents from initiating any action to recover the demands confirmed under the impugned Order in DRC-07 vide Reference No. ZD370125047850G dated 30-01-2025 pending disposal of this writ petition and pass such 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 For the reasons mentioned in the accompanying affidavit. In light of the above, it has become necessary to amend the prayer in the Writ Petition. The present Writ Petition was filed with the following prayer : “Therefore, it is prayed that the Hon'ble High Court may be pleased to issue a direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned Order in FORM DRC-07 vide Reference No.ZD370125047850G dated 30-01-2025, issued to 4 V the Petitioner without signing the said documents digitally; non-issuance of DRC- 01 which is mandated under Rule 142(1)(a) ibid; and issuance of common notice for multiple financial years in total violation of legal provisions under GST as non-est and void ab-initio, without jurisdiction, illegal, arbitrary,and violative of Articles 19(l)(g) and 300A of the Indian Constitution, and/or pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case.” enactments The Petitioner is herein prays t lat this Hon’ble Court may be pleased to permit the Petitioner to amenc. the 3 Main Prayer in the writ petition as under; “Therefore it is prayed that this Hon’ble Court may be pleased to issue a direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned Order in FORM DRC-07 vide Reference No.ZD370125047850G dated 30-01-2025 read with Order In Original No. NLR-AC-i)4/2024-25 dated 11-01-2025, issued to the Petitioner withou; signing the DRC-07 digitally; non-issuance of DRC-01 which is mandated under Rule 142(l)(a) ibid; and issuance of common notice/order for multiple financial years in total violation of legal provisions under GST enactments, as non est and void ab-initio, without jurisdiction, illegal, arbitrary, and violative of Articles 19(l)(g) and 300A of the Indian Constitution, and/or pass Counsel for the Petitioner: 1. Annareddy Chandrasekhar Reddy Counsel for the Respondent(S): 1. NAGARAJU NAGURU 2. 4 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered firm, which has been served with summary of the order, dated 30.01.2025, in FORM GST DRC-07, passed by the 4th respondent. This summary of the order covers the period from July 2017 to March 2018. 2. The petitioner, after having raised various grounds of challenge, has 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 GST Act, 2017, and consequently, set aside the order of assessment/appeal. 3. 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. 4. Accordingly, this Writ Petition is disposed of, setting aside the impugned summary of the order, dated 30.01.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 5 5. 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 KA 6 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 18280/2025 Date 31.12.2025 KA