APHC010299272024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY FOURTH 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: 14999/2024 Between: 1. M/S CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD, REPRESENTED BY SHRI. PRABHU V P, 2ND FLOOR, 302, ESWAR PLAZA, DWARAKA NAGAR, VISAKHAPATNAM, ANDHRA PRADESH - 530 016. ...PETITIONER AND 1. THE DEPUTY COMMISSIONERST, THE DEPUTY COMMISSIONER (ST), REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, VISAKHAPATNAM, FIRST FLOOR, UDYOG BHAVAN, VMRDA BUILDING, SIRIPURAM JUNCTION, VISAKHAPATNAM - 530 003. 2. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI. 3. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI. ...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 toMay be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in order passed in Form GST DRC-07 vide Ref. No. ZD3704240198390 dated 2 RRR,J & TCDS,J W.P.No.14999 of 2024 22.04.2024 as arbitrary, unconstitutional, unreasonable, in violation of the principles of natural justice and contrary to the provisions of the GST Law And to pass IA NO: 1 OF 2024 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 operation of the proceedings of the 1st Respondent in order passed in Form GST DRC-07 vide Ref. No. ZD3704240198390 dated 22.04.2024 in the interest of justice 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 may be pleased to receive the counter copies on record by allowing the leave petition in the above writ petition and pass 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 may be pleased to permit the Petitioner to file the additional affidavit along with material papers and the Hon’ble Court may peruse it as a part and parcel of the Writ Petition. Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. DEPUTY SOLICITOR GENERAL OF INDIA 2. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.14999 of 2024 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 22.04.2024, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the tax period April, 2018 to March, 2021. 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 22.04.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 RRR,J & TCDS,J W.P.No.14999 of 2024 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:24.11.2025 KPV 5 RRR,J & TCDS,J W.P.No.14999 of 2024 116 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.14999 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.11.2025 KPV