APHC010070162026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTY FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4102/2026 Between: 1. SRI.V GURU PRASAD, S/O. LATE. RAMAIAH, AGED ABOUT 61 YEARS, BEING THE HUSBAND AND LEGAL HEIR OF LATE. SMT. PADMAVATHI VUDDANDA, PROPRIETOR OF M/S. SRI SAI BALAJI INDUSTRIES SY. NO. 475, PUDI ROAD, TIRUCHANOOR, CHITTOOR, ANDHRA PRADESH -517503. ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI COST DIVISION, TIRUPATI,TIRUPATI DISTRICT, ANDHRA PRADESH.- 517501 2. STATE OF ANDHRA PRADESH REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522238 3. UNION OF INDIA, REP. 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 particularly in the nature of Writ of MANDAMUS declaring the impugned composite Order of adjudicating authority -1st Respondent herein passed in Order-In-Original 2 RRR, J & TCDS, J W.P.No.4102 of 2026 No. 29/2025-GST-Adjn-(AC) dated 24-12-2025 in DIN No. 20251255YL000000C1B8 served through registered post on the Petitioner - husband levying tax, penalty and interest under section 74 of .GST Act, 2017 for the tax periods 2018-19, 2019-20, 2020-21 and 2021-22 on the ground of the supplies or services relating to leasing of land for mining and quarrying activities by the Mines and Geology Department, Andhra Pradesh and Reverse Charge Mechanism and also under forward charge on sales/turnover reported in the income tax returns, the present writ petition as illegal, arbitrary, improper, unjust and unfair, also contrary to the provisions of the GST Law 2017 and passed the composite order which is not permissible under law and contrary to the judgement of this Honble Court, without jurisdiction and authority of law, violation of principles of natural justice, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 24-12-2025 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 may be pleased to grant STAY of collection of disputed tax, interest & penalty pursuant to impugned composite Order of adjudicating authority -1st Respondent herein passed in Order-In-Original No. 29/2025-GST-Adjn-(AC) dated 24-12- 2025 in DIN No. 20251255YL000000C1B8 for the tax periods 2018-19, 2019-20, 2020-21 and 2021-22 pending disposal of the writ petition and pass Counsel for the Petitioner: 1. V Y PRABHUVU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.4102 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Rajasekhar, learned counsel appearing for Sri V.Y. Prabhuvu, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 24.12.2025, passed by the 1st respondent. This order of assessment covers the period from 2018-19 to 2020-21. 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 RRR, J & TCDS, J W.P.No.4102 of 2026 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 24.12.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, 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:24.02.2026 MJA 5 RRR, J & TCDS, J W.P.No.4102 of 2026 48 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4102/2026 Date:24.02.2026 MJA