APHC010583062025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY, THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 30471/2025 Between: 1. HAPPY FURNITURE AND ELECTRONICS, H.C. NO. -5883, SHIRDI SAI NAGAR, NEAR SAI BABA TEMPLE,GUDUR, TIRUPATI DISTRICT ANDHRA PRADESH REP. BY ITS PROPRIETOR SRI. SHAIK AHMED, S/O. SHAIK RAHAMTHULLA AGED ABOUT49 YEARS. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, GUDUR CIRCLE, GUDUR ANDHRA PRADESH 2. THE JOINT COMMISSIONER ST, CHITTOOR DISTRICT, CHITTOOR, ANDHRA PRADESH. 3. THE ASSISTANT COMMISSIONER ST, TIRUPATI -I CIRCLE, TIRUPATI, ANDHRA PRADESH. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 5. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. ...RESPONDENT(S): 2 RRR, J & SS, J W.P.No.30471 of 2025 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 a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent as also the 3rd Respondent in not heeding to the Petitioner and issuing a show cause notice and not considering the reply filed by the Petitioner and also the books of accounts and the statement of stock furnished the Petitioner and the 3rd Respondent not issuing any DRC-01A r/w Rule 142(1A) of the GST Rules 2017 and the show cause notice and order issued in a composite manner for the periods starting from 2020-21 to 2024-25 (Upto November 2024) as illegal, arbitrary, improper, unjust , unethical, contrary to the provisions of the SGST Act 2017 and Rules 2017 violative of principles of natura justice as also not satisfying the ingredients of section 74 , the order being a composite order as also violative of Articles 14, 19(1 )(g), 21, 265 and 300-A of the Constitution of India and consequently set aside the order of the adjudicating authority dated 04-07-2025 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 The Petitioner prays this Honble Court to grant stay of the impugned demand as determined in the adjudication order dated 04-07-2025 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 3 RRR, J & SS, J W.P.No.30471 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 04.07.2025, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the period from 2020-21 to 2024-25. 2. The petitioner, after having raised various grounds of challenge, have sought a direction, on 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 04.07.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 4 RRR, J & SS, J W.P.No.30471 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 _______________________ SUBHENDU SAMANTA, J Date:05.11.2025 MJA 5 RRR, J & SS, J W.P.No.30471 of 2025 133 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION No:30471 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.11.2025 MJA