APHC010523052025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 27935/2025 Between: 1. PANCHMUKH SAI ENTERPRISE, D.NO. 39-10-10/1, DATTA SAI VEMURI TOWERS VETERINARY HOSPITAL ROAD, LABBIPET, VIJAYAWADA, ANDHRA PRADESH-520010 REPRESENTED BY ITS MANAGING PARTNER MR. VEMURI KRISHNA CHAND ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, BENZ CIRCLE, VIJAYAWADA. 2. DEPUTY ASSISTANT COMMISSIONER ST1, BENZ CIRCLE, VIJAYAWADA-2 DIVISION, VIJAYAWADA. 3. THE BRANCH MANAGER, STATE BANK OF INDIA, D.NO.39-10-10, DATTA SAI VEMURI TOWERS, OPPOSITE VETERINARY HOSPITAL, VIJAYAWADA, ANDHRA PRADESH-520010. 4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI. 5. 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 2 RRR, J & SS, J W.P.No.27935 of 2025 pleased toPleased to issue an appropriate Writ, Order, or Direction, more particularly one in the nature of Writ of Mandamus, declaring the issuance of a single show cause notice dated 29.05.2024 and adjudication order dated 24.08.2024 consolidating multiple tax periods from FY 2019-20 to FY 2022-23 and without a valid and mandatory Document Identification Number (DIN) and consequential recovery of money to be illegal, arbitrary, and violative of the statutory mandate, besides being violative of Articles 14 and 19(1)(g) of the Constitution of India, and opposed to the principles of natural justice and consequently set aside the aforesaid Show Cause Notice dated 29.05.2024 and Adjudication Order dated 24.08.2024 bearing Reference No. ZD3708240198342, passed by Respondent No.1 and consequently direct the respondent no. 01 to issue separate show cause notices 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 direct the respondent authorities to revert back the amounts attached in connection with the show-cause notice dated 29.05.2024 and adjudication order dated 24.08.2024 and pass. Counsel for the Petitioner: 1. PONNADA SREE VYAS Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & SS, J W.P.No.27935 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 a show-cause notice, dated 29.05.2024, in FORM GST DRC – 01, passed by the 1st respondent. This Order of Assessment covers the period 2019-20 to 2022-23. 2. The petitioner, after having raised various grounds of challenge, have sought a direction, on the ground that, a single show-cause notice 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 show-cause notice/orders of assessment. 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 show-cause notice, dated 29.05.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 RRR, J & SS, J W.P.No.27935 of 2025 5. Needless to say, the period from the date of passing of the impugned show-cause notice 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 _______________________ SUBHENDU SAMANTA, J Date:29.10.2025 MJA 5 RRR, J & SS, J W.P.No.27935 of 2025 183 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION No:27935 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 29.10.2025 MJA