APHC010037242026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2276/2026 Between: 1. M/S. SURESH KUMAR REDDY KAMBAM,, (SRI RAMA LAKSHMI CATERERS), CANTEEN 1, AURABINDO PHARMATICALS, MAIN ROAD, PYDIBHEMAVARAM, SRIKAKULAM, ANDHRA PRADESH- 532402, REP. BY ITS LEGAL HEIR MR. KAMBHAM DIVYABHISHEK REDDY OF DEMISED PROPRIETOR MR. SURESH KUMAR REDDY. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, M.G ROAD, WEST CIRCLE, VIZIANAGARAM DIVISION, GROUND FLOOR, KOPPU GURANNA BUILDINGS, SIDDHARTHA NAGAR, VIZIANAGARAM, ANDHRA PRADESH- 535002. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, , REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. 4. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP. BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 110 001. 2 5. THE BRANCH MANAGER, HDFC BANK, MADHURAWADA, VISAKHAPATNAM DISTRICT, ANDHRA PRADESH. ...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 toprayed that this Honble High Court be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS, declaring the impugned Assessment Order passed by the1st Respondent in FORM DRC-07 dated 04-07- 2025 for the Assessment Years 2020-21 to 2024-25, under Section 74 of the SGST and COST Acts, 2017, in a composite order, without DIN as arbitrary, without jurisdictions, contrary to law, illegal and even or merits is unsustainable and consequently set aside the same and pass such IA NO: 1 OF 2026 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 to grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Assessment Order passed by the P' Respondent in Form GST DRC-07 under Section 74 of the SGST & CGST Acts, 2017, for the Financial Years 2020-21 to 2024-25 and pass such IA NO: 2 OF 2026 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 be pleased to suspend the operation of the Garnishee Notice vide DIN 3707012624320 dated 07-01-2026, issued by the 1st Respondent to the 5th Respondent, u/S. 79 of the APGST/CGST Act, 2017, and pass such Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Narendra Chetty, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The petitioner is a contractor, who has been served with an order of assessment, dated 04.07.2025 in FORM GST DRC-07, by the 1st respondent. This order of assessment covers the period from 2020-2021 to 2024-2025. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the GST Act, 2017, and consequently, set aside the impugned order of assessment. 4. 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. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order of assessment being a composite order of assessment. In that view of the matter, the present Writ 4 Petition is being disposed of, on this ground of challenge, leaving open the other grounds of challenge. 6. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 04.07.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, that the period from the date of issuance of the impugned order of assessment 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: 28.01.2026 KA 5 66 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 2276/2026 Date: 28.01.2026 KA