APHC010153082026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 8277/2026 Between: 1. M/S SAIRAM FERTILISERS, D NO 6-3-281, MALLAMMA CENTER,SATTENAPALLI ROAD, NARASARAOPET, PALNADU - 522601, ANDHRA PRADESH,REP BY ITS PROPRIETOR SRI. VUTUKURI MADHUSUDHANA RAO, S/O.VUTUKURI VENKATAKRISHNA RAO,AGED ABOUT 46 YEARS. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER OF CENTRAL TAX, GUNTUR CGST DIVISION, GUNTUR, ANDHRA PRADESH.-522004 2. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT,ANDHRA PRADESH.522237 3. UNION OF INDIA, REP. BY ITS SECRETARY,MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN,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.8277 of 2026 No. 60/2025-26- GST in DIN No. 20251255YK0000010108 dated 23-12-2025 levying tax, interest penalty and interest under section 74 of GST Act, 2017 for the tax periods 2019-20, 2020-21, 2021-22 and 2022-23 as illegal, arbitrary, improper, unjust and unfair, violative of principles of natural justice, without authority and jurisdiction and also contrary to the provisions of the GST Law 2017 and passed the order in a composite manner which is not permissible under law and in the teeth of the order of this Hon'ble Court in W.P. No. 11028/2025 dated 17-09-2025 as also violative of articles 14 19(1)(9), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 23-12-2025 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 stay the Impugned composite Order of adjudicating authority -1 Respondent herein passed in Order In Original No. 08/2025-GST- Adjn(AC) in DIN No. 20251255YL0000121542 dated 03-12-2025 for the tax periods 2019-20, 2020-21, 2021-22 and 2022-23 pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass such Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. 3 RRR, J & TCDS, J W.P.No.8277 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K. Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents. 2. The petitioner is a registered Company, which has been served with an order of assessment, dated 23.12.2025, passed by the 1st respondent. This order of assessment covers the period from 2019-20 to 2022-23. 4. 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. 5. 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. 6. 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.8277 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. 7. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 23.12.2025 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:31.03.2026 MJA 5 RRR, J & TCDS, J W.P.No.8277 of 2026 256 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 8277/2026 Date:31.03.2026 MJA