APHC010679962025 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: 35060/2025 Between: 1. M/S.GOMS ELECTRICALS PVT LTD, BUILDING NO. NEW NO.43, OLD NO.113, FIRST MAIN ROAD, R.K.NAGAR, MANDAVELI, CHENNAI - 600 028, STATE OF TAMILNADU. REP. BY ITS MANAGING DIRECTOR MR. ESAKKIA PIALLI GOMS ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, GUDUR CIRCLE, GUDUR, ANDHRA PRADESH. 2. THE ADDITIONAL COMMISSIONER ST, AND APPELLATE AUTHORITY, TIRUPATI. ANDHRA PRADESH 3. THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring 1) the action of the 1st Respondent in passing the Proceedings dated 09.07.2021 for the tax period 2017-18 and 2018-19, (covering two financial years) under the CGST/SGST/IGST Acts 2017, by passing Composite Order levying CGST/SGST/IGST Acts,2017, Interest and Penalty under Section 74 of the CGST/SGST/IGST Acts,2017 instead of under CGST/SGST/IGiST Acts,2017 as arbitrary, contrary to law, without jurisdiction and in violation of Principles of Natural Justice and consequently set aside the Proceedings passed by the 1st Respondent, dated 09.07.2021 and the Appeal Proceedings of the 2nd Respondent, dated 02.09.2025 passed for the tax period 2017-18 and 2018-19 under the CGST/SGST/IGST Acts 2017, as null and void Section 73 (9) of and (2) the action of the 1st Respondent in passing the Proceedings dated 09.07.2021 without DIN, without signatures in the Show Cause Notice in Form GST DRC-01 dated 24.12.2020 and Summary of the Order in Form GST DRC- 07 dated 24.07.2021 the same is not valid in the eye of law. (3) against the Appeal Proceedings of the 2nd Respondent, the Petitioner cannot prefer 2nd Appeal before the Appellate Tribunal, under Section 112 of the CGST/SGST Acts,2017 since the Appellate Tribunal has not been yet 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 to Suspend the Operation of both the Assessment Proceedings, dated 09.07.2021 passed by the 1st Respondent and the Appeal Proceedings, dated 02.09.2025 passed by the 2nd Respondent, for the tax period 2017-18 and 2018-19 under the CGST/SGST/IGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SHAIK JEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a Private Limited Company, had been subjected to assessment for the period 01.04.2018 to 31.03.2019 by way of an assessment order, dated 09.07.2021. Aggrieved by the said assessment, the petitioner had approached the appellate authority, which dismissed the appeal by order, dated 02.09.2025. 2. The petitioner being aggrieved by the said order of assessment as well as the dismissal order of appeal, had approached this Court, by way of the present writ petition. 3. Sri Shaik Jeelani Basha, learned counsel appearing for the petitioner, while pressing various other grounds has also raised a contention that the order of assessment was a composite order covering different assessment periods and the same is impermissible. 4. This Court in S.J.Constructions vs. Assistant Commissioner and Others1 has held that the composite orders are not permissible. 5. In the circumstances, without going into various other issues raised in the writ petition, this Court deems it appropriate to dispose of the writ petition by setting aside the order of appeal, dated 02.09.2025 as well as the composite assessment order, dated 09.07.2021 and remanded the matter to 1 2025 SCC OnLine AP 3334 the assessing authority to take up assessment proceedings in accordance with law. 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 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35060/2025 Date 24.12.2025 KA