APHC010688392025 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: 35766/2025 Between: 1. VARDAMAN ENTERPRISES, REP., BY ITS PROPRIETOR AASISH MAHENDRA JAIN, WITH GST.IN.NO.37AVSPJ7509AIZG, HAVING ITS OFFICE AT DO.NO.21-138/24 GROUND FLOOR, ATKINSON SCHOOL ROAD GOLLAPUDI, VIJAYAWADA ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY, COMMERCIAL (STATE) TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI. 522238 A.P. 2. THE CHIEF COMMISSIONER OF STATE TAX, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO.L2-468- 4,ADJACENT TO NH-16,SERVICE ROAD, KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH. 3. THE COMMISSIONER OF STATE TAXES, THE STATE OF ANDHRA PRADESH HAVING OFFICE AT DOOR NO. 12-468-4,ADJACENT TO NH-16,SERVICE ROAD, KUNCHANAPALLY,GUNTUR DISTRICT ANDHRA PRADESH. 4. THE DEPUTY ASSISTANT COMMISSIONERII STATE TAX, GOLLAPUDI CIRCLE., VIJAYAWADA. 521225. A.P 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 to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the Order dated 20.08.2025 in Form GST-DRC07 issued by the respondent No.4 directing me to pay Rs. 81,446/- (Rupees Eighty One Thousand Four Hundred and Forty Six) towards GST for the tax period 2023-2024 and Interest and Penalty of Rs.30,075/- (Rupees Thirty Thousand and Seventy Five) under section 73(5) of the Central Goods And Services Tax Act, 2017 and Andhra Pradesh Goods and Service Tax Act, 2017 without Document Identification Number (DIN) and clubbing various Tax Periods that is from 2021-2022 to 2024-2025 as arbitrary, illegal, colorable exercise of power contrary to various provisions of CGST Act, 2017 and APGST Act, 2017 apart from being violative of the Fundamental Rights guaranteed under article 14, 19 and 21 of the Constitution of India and consequently set aside the Order dated 20.08.2025 in Form GST-DRC07 issued by the respondent No.4 directing me to pay Rs. 81,446/- (Rupees Eighty One Thousand Four Hundred and Forty Six) towards GST for the tax period 2023-2024 and Interest and Penalty of Rs.30,075/- (Rupees Thirty Thousand and Seventy Five) under section 73(5) of the Central Goods And Services Tax Act, 2017 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 inpursuance of the Order dated 20.08.2025 in Form GST-DRC07 issued by the respondent No.4 directing me to pay Rs. 81,446/- (Rupees Eighty One Thousand Four Hundred and Forty Six) towards GST for the tax period 2023-2024 and Interest and Penalty of Rs.30,075/- (Rupees Thirty Thousand and Seventy Five) under seetion 73(5) of the Central Goods And Services Tax Act, 2017, pending disposal of the above Writ Petition Counsel for the Petitioner: 1. B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 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 an order of assessment, dated 20.08.2025, in FORM GST DRC-07, passed by the 4th respondent. This order of assessment covers the period from 2021-2024. 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 order, dated 20.08.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 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 24.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35766/2025 Date 24.12.2025 KA