APHC010506522025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE EIGHTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 27674/2025 Between: 1. SSS BALAJI DEVELOPERS, D.NO.36-46-52, BESIDES SURYA CLINIC, KANCHARAPALEM, VISAKHAPATNAM, ANDHRA PRADESH - 530008. REP. BY ITS MANAGING PARTNER, SRI. DASARI MADHU KIRAN, S/O. DASARI SRI RAMA REDDY (LATE), AGED ABOUT 52 YEARS. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, DABAGARDENS CIRCLE,VISAKHAPATNAM-L DIVISION, VISAKHAPATNAM, ANDHRA PRADESH. 2.. 2. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. 3. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001 ...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 an appropriate Writ, Order or direction preferably 2 RRR, J & TCDS, J W.P.No.27674 of 2025 a Writ in the nature of Writ of MANDAMUS declaring the action of the respondent herein passing the adjudicating order dated 03-05-2025 vide DIN3703052589898 and in rejecting the rectification petition without considering the submissions made by the Petitioner passed compositely, barred by limitation and has to passed under section 73 but not under section 74, without even considering the provisions of section 74 without application of mind, violative of principles of natural justice as illegal, arbitrary, unjust, improper, unfair, unreasonable and is violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the order dated 03-05-2025 and rectification order dated 23-08-2025 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 Hon’ble Court to grant STAY of collection of tax, penalty and interest as levied by the Respondent pursuant to the impugned order dated 03-5-2025 vide DIN3703052589898 pending disposal of the writ petition and pass Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.27674 of 2025 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was assessed to tax for the periods 2017-2018 to 2023- 2024, by way of a common order, dated 03.05.2025 and a subsequent rectification order, dated 23.08.2025, passed by the 1st respondent. 2. This order of assessment is challenged by the petitioner on various grounds, including the ground that a composite order cannot be passed for separate assessment years or assessment periods. The petitioner relies upon the Judgment of this Court, dated 17.09.2025, in W.P.No.1128 of 2025 and batch. 3. In the aforesaid Judgment, this Court had taken the view that separate show cause notices and separate orders of assessment would have to be passed for each assessment period and a common or composite order cannot be passed for different assessment periods. 4. Following the said Judgment, this Writ Petition is allowed, by setting aside the order, dated 03.05.2025 and the rectification order, dated 23.08.2025. Subsequent to the setting aside of the said order, matters are also remanded back to the 1st respondent for passing assessment orders, in accordance with law. There shall be no order as to costs. 4 RRR, J & TCDS, J W.P.No.27674 of 2025 As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 08.10.2025 MJA 5 RRR, J & TCDS, J W.P.No.27674 of 2025 201 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION NO: 27674 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 08.10.2025 MJA