APHC010617322025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 31990/2025 Between: 1. TIRUMALA OLD SCRAP, 19-4-1, GOOTY ROAD, ARAVETI NAGAR, ANANTHAPURAMU-51.5001. REP. BY ITS PROPRIETOR MR. KISTA KAMINIVALLU. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, SPECIAL CIRCLE, ANANTHAPURAMU DIVISION, ANANTHAPURAMU. 2. THE ASSISTANT COMMISSIONER ST, ANANTHAPURAMU-I CIRCLE, ANANTHAPURAMU. 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, SECRETARIAT BUILDINGS VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. ...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1stRespondent in passing the Proceedings, dated 31.07.2025 by the 1st Respondent, for the tax period April, 2020 to November, 2024,levying Tax, Penalty and Interest by way of a Composite Order covering financial five years instead of each financial year, under Section 74 and 74A of the IGST/CGST/SGST Acts, 2017, more 2 RRR,J & TCDS,J W.P.No.31990 of 2025 particularly passing the Order under Section 74 of the IGST/CGST/SGST Acts,2017,instead of under section 73 of the Acts, 2017 as arbitrary, contrary to law, without jurisdiction, and against the Principles of Natural Justice and Rule of Law, and also the same is contrary to Article 14,19(i)(g) and 21 of the Constitution of India, and consequently set-aside the Proceedings dated 31.07.2025 passed by the 1st Respondent, as null and void 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 pleased to Suspend the Operation of the Proceedings, dated 31.07.2025 passed by the 1st Respondent for the tax period April, 2020 to November, 2024 under the IGST/CGST/SGST 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. R K ACHARYULU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.31990 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner is a registered Company, which has been served with an Order of Assessment, dated 31.07.2025, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the tax period April, 2020 to November, 2024. 2. The petitioner, after having raised various grounds of challenge, has pressed 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 G.S.T. Act, 2017, and consequently, set aside the orders of assessment/appeals. 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 31.07.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 RRR,J & TCDS,J W.P.No.31990 of 2025 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:19.11.2025 KPV 5 RRR,J & TCDS,J W.P.No.31990 of 2025 208 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.31990 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 19.11.2025 KPV