APHC010243912026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH 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: 12871/2026 Between: 1. SOUTH ASIA LPG COMPANY PRIVATE LTD, A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013 AND HAVING ITS OFFICE AT 4E FLOOR, 501, KOTU EMPIRE, VIP ROAD, SIRIPURAM, VISAKHAPATNAM, ANDHRA PRADESH, 530003 THROUGH ITS MANAGING DIRECTOR, MRS. RICHA SHINDE D/O SURENDRA SHINDE, AGED ABOUT 44 YEARS, R/O PRIMO ROW HOUSE, YOGI PARK, PUNE, MAHARASHTRA ...PETITIONER AND 1. THE UNION OF INDIA, THROUGH ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NO. 137, NORTH BLOCK, NEW DELHI-110 001. 2. THE COMMISSIONER OF CGST, VISAKHAPATNAM COMMISSIONERATE GST BHAVAN, PORT AREA, VISAKHAPATNAM 530035. 3. THE ADDITIONAL COMMISSIONER OF CGST, VISAKHAPATNAM COMMISSIONERATE GST BHAVAN, PORT AREA, VISAKHAPATNAM 530035. 4. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE (CT)DEPARTMENT, SECRETARIAT, ANDHRA PRADESH 2 RRR, J & TCDS, J W.P.No.12871 of 2026 ...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 a Writ, Order or Direction, more particularly one in the nature of the Writ of Mandamus, declaring the action of the Respondent No.3 (Adjudicating Authority) in passing the Order-in-Original No. VSP- CGST-ADC- 067-2025-26 dated 23.03.2026 (DIN 20260355YJ0000002E11) as unlawful, illegal, arbitrary, non-est in law, without jurisdiction, and in violation of the principles of natural justice and Articles 14, 19(l)(g) and 265 of the Constitution of India, opposed to the Central Goods and Services Tax Act, 2017 and the Rules framed thereunder 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 may be all further proceedings.pleased to stay including any recovery action, pursuant to the Order-in-Original No. VSP-CGST-ADC-067- (DIN:23.03.2026dated2025-26 20260355YJ0000002E11) passed by the otherwise the PetitionerRespondent No.3, as will be put to serve loss and hardships, and pass Counsel for the Petitioner: 1. PHANI VISWANATH CHALLA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.12871 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Phani Viswanath Challa, 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 23.03.2026 passed by the 3rd respondent. This order of assessment covers the period from 2019-20 to 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 a composite order of assessment. In that view of the matter, the present Writ 4 RRR, J & TCDS, J W.P.No.12871 of 2026 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 23.03.2026 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. All issues are left open to be adjudicated before the Assessing Authority. 7. 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:06.05.2026 MJA 5 RRR, J & TCDS, J W.P.No.12871 of 2026 191 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12871/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:06.05.2026 MJA