APHC010131892025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 7321/2025 Between: 1. M/S LAKSHMI AGENCIES,, REPRESENTED BY THEIR PARTNERS SRI MANDAVA VENKATESWARA RAO DOOR NO 3-66, MAIN ROAD, ANNATHAVARAM, GUNTUR DISTRICT, ANDHRA PRADESH PIN 522201. ...PETITIONER AND 1. SUPERINTENDENT OF CENTRAL TAX, TENALI CGST RANGE, D.NO. 19-15-47, 3RD FLOOR, OPP SAI BABA TEMPLE, TENALI, GUNTUR DISTRICT, ANDHRA PRADESH PIN - 522201, 2. UNION OF INDIA, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF INDIA, MINISTRY OF FINANCE, REVENUE DEPARTMENT, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-PIN -110 001. 3. STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP, PIN -522 503 ...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 2 RRR, J & TCDS, J W.P.No.7321 of 2025 pleased tomay be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned alleged show-cause Notice No 10/2022-23-GST(Supt)dated 26-10-2022 and the impugned order in original No - Tenali-Supdt-05-2023-24 - GST dated 22-12- 2023, and also the Notification No -13/2022- Central Tax, dated 5-7-2022, the Notification No - 09/2023 - Central Tax dated 31-03-2023 and the Notification No -56/2023 - Central Tax, dated 28-12-2023 issued by the Government of India and the corresponding Notifications issued by the Government of A.P and to 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 stay the collection of interest of Rs.689,494 and the penalty of Rs.25,000 for the above detailed reasons; and to 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 pleased to receive the reply affidavit dated 28-11-2025 by allowing the leave petition in the above writ petition and to pass Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. D NAGARAJA KUMARI 3 RRR, J & TCDS, J W.P.No.7321 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who had registered under the GST Act, had applied for cancellation of registration on 23.04.2022. The petitioner had also given the address for future correspondence in the format prescribed under Rule 20 in Form GST REG-16. This application was accepted by an order of cancellation, dated 02.05.2022. 2. Thereafter, the petitioner is said to have been served with a show-cause notice, dated 26.10.2022 in Form GST DRC-01, which culminated in an order of assessment, dated 22.12.2023, which is said to have been served on the petitioner by registered post as well as by sending the same to the E-mail address of the petitioner. 3. The petitioner, being aggrieved by the said order, has approached this Court, by way of the present Writ Petition. 4. It is the case of the petitioner that he did not receive either the show-cause notice, dated 26.10.2022 or the order of assessment, dated 22.12.2023, till the petitioner was contacted physically in February, 2025, by the Tax Authorities and calling upon to pay the tax due under the order of assessment, dated 22.12.2023. 5. The petitioner contends that he had not received either the show- cause notice or the order of assessment and consequently, the period of limitation for challenging the said order would arise only from February, 2025. The petitioner, while raising various grounds against the order of assessment, 4 RRR, J & TCDS, J W.P.No.7321 of 2025 would primarily rely upon the ground that the said order of assessment covers the period from 2017-18 and 2018-19 and the same is impermissible in view of the Judgment of this Court, in S. J. Constructions vs. The Assistant Commissioner1. 6. Smt. D. Nagaraja Kumari, learned Standing Counsel appearing for the respondents would contend that the petitioner had received the show- cause notice, dated 26.10.2022, as well as the impugned order of assessment, dated 22.12.2023. In support of this contention, she has placed before this Court the proof of service of both the show-cause notice as well as the order of assessment, dated 22.12.2023. 7. A perusal of the document of proof of service submitted by the respondents would show that all the said communications were addressed to the registered office of the petitioner and not to the address furnished by the petitioner in Form GST REG-16. 8. The learned Standing Counsel, would however, draw the attention of this Court to the signature of the petitioner available on the show- cause notices to contend that though the address of the petitioner was wrongly shown, the fact remains that the petitioner had personally received these show-cause notices and cannot deny receipt of such show-cause notices. 1 2025-VIL-977-AP 5 RRR, J & TCDS, J W.P.No.7321 of 2025 9. As far as service of the impugned order, dated 22.12.2023 is concerned, she would contend that the said order was sent by registered post as well as by way of E-mail and has placed before this Court the screen-shot of the E-mail message which is said to have been served on 29.12.2023 by the Superintendent of Central Excise Tax, CGST Range to the e-mail ID of the petitioner available with the respondent authorities and which had been given by the petitioner at the time of registration. 10. A perusal of these documents produced by the respondents, in relation to service of order, dated 22.12.2023, would show that the order was sought to be sent by registered post to the old address of the petitioner and not to the future address given in the cancellation form. To that extent, it cannot be accepted that there was service of the impugned order on 22.12.2023, by registered post. However, it appears that the order was also sent by way of E-mail to the registered E-mail address of the petitioner. The question of whether the communication, by way of E-mail, to the registered E- mail ID would be sufficient, after a period of 1 ½ year after the cancellation of the registration, would remain. 11. In the present circumstances of the case, this Court is of the opinion that the service of the order by way of E-mail, would not be sufficient inasmuch as a period of 1 ½ year had lapsed from the date of cancellation of the registration. In such circumstances, it would have to be held that the effective service of the impugned order, dated 22.12.2023, would have to be treated as February, 2025. As the present Writ Petition has been filed in 6 RRR, J & TCDS, J W.P.No.7321 of 2025 March 2025, it cannot be said that there was inordinate delay on the part of the petitioner, in approaching this Court. 12. This Court, in S. J. Constructions (supra), had held that a composite order consisting of separate assessment years or assessment periods is impermissible and any such order would have to be treated as irregular order which requires to be set aside. In the present case, the impugned assessment order, dated 22.12.2023, is a composite order consisting of the assessment periods 2017-18 and 2018-19, which requires to be set aside. 13. Accordingly, this Writ Petition is disposed of, setting aside the order of assessment, dated 22.12.2023 with liberty to the respondents to take up fresh assessment orders, for this period, in accordance with law. 14. Needless to say, the period from 22.12.2023 till the date of this order shall be excluded for the purposes 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: 10.12.2025 MJA 7 RRR, J & TCDS, J W.P.No.7321 of 2025 188 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No.: 7321/2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 10.12.2025 MJA