APHC010255342026 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: 13363/2026 Between: 1. M/S. SRIVALLI SHIPPING ANDTRANSPORT PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI POLINENI BABU RAO, DOOR NO. 23-22-21, SIVALAYAM STREET, ONE TOWN, VISAKHAPATNAM, ANDHRA PRADESH - 530 001 ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM CENTRAL GST COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM - 530 035. 2. THE JOINT COMMISSIONER OF CENTRAL TAX AUDIT, GUNTUR CENTRAL GST AUDIT COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM - 530 035. 3. THE SUPERINTENDENT OF CENTRAL TAX, KURUPAM MARKET RANGE, VISAKHAFIATNAM CENTRAL CGST DIVISION, D. NO. 45- 57-21, 2ND FLOOR, SRIYA COMPLEX, NEAR NARASIMHA NAGAR RYTHU BAZAR, KAILASAPURAM, NH-5 VISAKHAPATNAM - 530 024. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BIBCK, NEW DELHI - 110 001. 2 RRR,J & TCDS,J W.P.No.13363 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 tomay be pleased to issue a writ of mandamus or any other writ, direction or order a. Quashing the proceedings of the Respondent passed in the Order-in- Original No. VSP-CGST-ADC-52-2025-26 dated 29.12.2025 in Form GST DRC 07 s vide Ref Nos. ZD371225041433N, ZD371225041448C and ZD371225041462M dated 30.12.2025 (Annexure P-1) (hereinafter referred to as demand order) wherein a single composite order and also a single show cause notice was passed for the periods from FY 2018-19 to FY 2019-20, which is unreasonable, impermissible, violation of princjples of natural justice and vioiation. of the provisions of be GJSI Act, 2017 and violation of the Article 14 of the Constitution of India, b. Declaring that the amendment to Section 16(1 )(b) of the IGST Act, 2017, by way of insertion of words 'for authorised operations vide Section 123(a) of the Finance Act, 2021 notified through Notification No. 27/2023-CT dated 31.07.2023 (w.e.f. 01.10.2023) is only prospective in nature and not applicable retrospectively from 01.07.2017 mentioned by the said Notification and thereby setting aside the tax demand of Rs. 4,88,73,596/- confirmed by the impugned demand order along with interest under Section 50 and Penalty under Section 74 of the GST Act, 2017, as there is no statutory requirement during the periods FY 2018-19 and FY 2019-20, for supplier i.e.. Petitioner, to obtain invoice endorsements from Special Economic Zone (SEZ) Authorities to treat the supplies made to SEZ units as zero-rated under Section 16 of the IGST Act, 2017. as and to 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 stay the operation of the proceedings of the 1st Respondent in Impugned Order-in-Original No. VSP- CGST-ADC-52-2025-26 dated 29.12.2025 in Form GST DRC 07 s vide Ref Nos. ZD371225041433N, ZD371225041448C and ZD371225041462M dated 30.12.2025 (Annexure P- 1) for the periods FY 2018-19 & FY 2019-20, in the interest of justice and pass such Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA 3 RRR,J & TCDS,J W.P.No.13363 of 2026 Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.13363 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Anil Kumar Bezawada, 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 29.12.2025, passed by the 1st respondent. This Order of Assessment, covers the period, 2018-2019 & 2019-2020. 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.13363 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 29.12.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. 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:06.05.2026 KPV 6 RRR,J & TCDS,J W.P.No.13363 of 2026 250 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.13363 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.05.2026 KPV