APHC010153612026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 8491/2026 Between: 1. M/S HARI OM OIL TRADERS, D.NO. 2/68, MAIN BAZAAR, KHAJIPET, YSR KADAPA DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR MR. THATHA HARI BABU. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, KADAPA-II CIRCLE, KADAPA DIVISION, D. NO. 1/499, 2ND FLOOR, OPP. YSR GUEST HOUSE, SMITH ROAD, NEAR ZILLA PARISHAD, KADAPA, YSR KADAPA DISTRICT, ANDHRA PRADESH- 516001. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, 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 to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Assessment Order passed by the First Respondent vide DIN 3707022692334, dated 07-02- 2 2026, for the F.Y.s 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 under the GST Acts, 2017 which was passed for Multiple Assessment Years in a Single Order, which was passed by invoking S. 74 when the ingredients for invoking the same are not present in this case, by which penalty was imposed @ 100 percent of the tax without any justification, as contrary to law, arbitrary, capricious, without authority, without jurisdiction, unjust and illegal and consequently set aside the same and pass 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 penalty pursuant to the impugned Assessment Order passed by the First Respondent vide DIN 3707022692334, dated 07-02-2026, for the F.Y.s 2019-20, 2020-21, 2021-22, 2022-23, and 2023-24 under the GST Acts, 2017 and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri.Nagendra Chetty, learned counsel for the petitioner and learned Government Pleader for Commercial Taxed, appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 07.02.2026, passed by the 1st respondent. This order of assessment covers the period from 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24. 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 4 a composite order of assessment. In that view of the matter, the present Writ 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 07.02.2026, and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, 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 purposes 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:08.04.2026 CMK