APHC010082892026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY,THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4590/2026 Between: 1. MS NAKSHATRA HOUSE KEEPING SERVICES, D.N0.1-39-A, NARRAWADA, BHADRIPALLE (V), CHAPADU (M), YSR KADAPA DISTRICT, A.P-516172. REP BY ITS MANAGING PARTNER, SRI MEKALA BABU ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, KADAPA CGST DIVISION, D.NO. 1/2553-1, 3RD FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, KADAPA, YSR KADAPA DISTRICT.-516004. 2. THE SUPERINTENDENT OF CENTRAL TAX, PRODDATUR CGST RANGE-2, BGR COMPLEX, SUNDARACHARYULU STREET, PRODDATUR, YSR KADAPA DISTRICT -516360. 3. UNION OF INDIA, REP.BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG-NEW DELHI-110001. 4. THE DISTRICT REGISTRAR, YSR KADAPA DISTRICT, D.NO.21/61, BESIDE HEAD POST OFFICE, KADAPA-516001. ...RESPONDENT(S): 2 RRR,J & TCDS,J W.P.No.4590 of 2026 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 Writ of Mandamus or any other appropriate writ or order direction declaring the Adjudicating Proceedings of the 1st Respondent passed in O-l-O No. 15/2024 (Adjn-GST) dated. 27.08.2024, in levying the interest and penalty for the belated filing of the monthly returns in FORM GSTR-3B or for the Financial years 2019-20 to 2020-2021 (DIN 20240855YL000000C38F) ( Served on 21.11.2025) (Annexure P-1) issued under Rule 142(5) R/w Sec73(5) of the Central/Andhra Pradesh Goods and Service Tax Act 2017, is without service of the intimation/ show cause notice in FORM DRC-01A dated 17.10.2024 and Form DRC-01 dated 15.05.2024 for the tax period April 2019 to March 2021, and also contrary to the Order for Cancellation of registration proceedings of the 2nd respondent with levy of interest, penalty in Reference No. ZA3711220140267 dated. 09.11.2022 (Annexure P-2) is without jurisdiction referring to Sec 59 R/w Sub Sec (2),(3),(4) and (10) of Sec 73 of the A.P./Central Goods and Service Tax Act 2017 (herein after referred to as the Act). Hence to declare the impugned adjudication proceedings as null and void 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 pleased to grant stay of all issued in FORMfurther proceedings, in pursuance of summary of order DRC-07 dt 27.08.2024 in reference No.ZD3708240217853 (2019-20) and in Ref.No.ZD3708240217928(2020-21) (Annexure-P4) under rule 142(5) R/w Sec 73/74 of the Central/A.P. Goods & Service Tax Act. 2017, pending disposal of the above writ petition, as otherwise, the petitioner would be put to severe loss and hardship. 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 pleased to grant stay of all further proceedings, pursuant to the attachment of immovable properties with the 4th respondent in FORM GST DRC-16 dated 21.11.2025 (Annexure-P4) under rule 151(1) R/w Sec 79 of the Central/A.P. Goods & Service Tax Act, 2017, pending disposal of the above writ petition, as otherwise, the petitioner would be put to severe loss and hardship. Counsel for the Petitioner: 3 RRR,J & TCDS,J W.P.No.4590 of 2026 1. K ADI SIVA VARA PRASAD Counsel for the Respondent(S): 1. B V S CHALAPATI RAO 2. GP FOR REGISTRATION AND STAMPS 4 RRR,J & TCDS,J W.P.No.4590 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K.A.S.V. Prasad, the learned counsel appearing for the petitioner and Smt. Santhi Chandra, the learned Standing Counsel appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an Order, dated 27.08.2024, passed by the 1st respondent. This Order of Assessment, covers the period, 2019-2020 & 2020-2021. 3. The petitioner, after having raised various grounds of challenge, has pressed 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. 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 being a composite order. 5 RRR,J & TCDS,J W.P.No.4590 of 2026 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, dated 27.08.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. This order shall be subject to the condition of the petitioner depositing 20% of the disputed tax within a period of three (03) weeks from the date of receipt of this order. Any payment made, by the petitioner, after the impugned order, had been passed, shall be set off, for the purpose of calculating the aforesaid 20%. 8. 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 _________________ T.C.D. SEKHAR, J Date:05.05.2026 RMD 6 RRR,J & TCDS,J W.P.No.4590 of 2026 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.4590 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 05.05.2026 RMD