APHC010683042025 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: 35350/2025 Between: 1. MAHARAJA BULLION, REGD. OFFICE AT D. NO. 27-17-39/1B, 2ND FLOOR PEDDIBOTLA VARI STREET, JD HOSPITAL ROAD, VIJAYAWADA, ANDHRA PRADESH, REP. BY ITS SOLE PROPRIETOR SHRI RAJENDRA KUMAR ...PETITIONER AND 1. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 2. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST BHAWAN, KANNA VARI THOTA, GUNTUR, ANDHRA PRADESH ...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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 2nd Respondent vide OIO.No.GUN-GST-000-ADC- 41/2025-26-GST Dt. 29.08.2025 for the tax periods October 2018 to September, 2020 in a consolidated manner as illegal, arbitrary, violative of the provisions of GST Act 2017, void, non-est in the eyes of law, contrary to the Article 19(1)(g) of the Constitution of India and set aside the same or to pass 2 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 STAY all further proceedings pursuant to the impugned Assessment Order passed by the 2nd Respondent vide OIO.No.GUN-GST-000-ADC-41/2025-26- GST Dt. 29.08.2025 for the tax periods October 2018 to September, 2020 in a consolidated manner pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri P.Venkata Sai Rajesh, learned counsel for the petitioner and Smt.Shanti Chandra, learned Standing Counsel for the 2nd respondent. 2. The petitioner is a registered firm, which has been served with an order of assessment, dated 29.08.2025, in FORM OIO.No.GUN-GST-000-ADC- 41/2025-26-GST, passed by the 2nd respondent. This order of assessment covers the period from October, 2018 to September, 2020. 3. 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. 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. Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 29.08.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 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: 35350/2025 Date 24.12.2025 KA