APHC010256722026 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: 13388/2026 Between: 1. SRI BALAJI TRADERS,, REP. BY ITS PROPRIETOR P SAI KIRAN KUMAR REDDY, O/O PLOT.NO.07, SY.NO.553/3, 0PP. TO KADIRI- HINDUPUR MAIN ROAD, 5TH WARD RESIDENTIAL STREET, GORANTIA, ANANTAPURAM DISTRICT, AP - 515 034 ...PETITIONER AND 1. ASSISTANT COMMISSIONER ST, PUTTAPARTHY CIRCLE, DHARMAVARAM, ANANTAPURAM DISTRICT- 515 671 2. JOINT COMMISSIONER ST, ANANTAPUR DIVISION, ANANTAPURAM, ANANTAPURAM DISTRICT - 515001 3. UNIPN OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001. 4. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPT., STATE SECRETARIAT, VELAGAPUDI, AMARAVATHI- 522 241 ...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 of Mandamus of any other appropriate Writ 2 RRR,J & TCDS,J W.P.No.13388 of 2026 or direction declaring the Assessment Order and Summary of Orders in Form DRC-07 dated 12.12.2025 and Show Cause Notice dated 02.09.2025 issued by the Respondent No.1 under Section 122 of the GST Act, 2017 for the period from 2021-22 to 2024-25, finding that the Petitioner issued invoices without supply of goods because vehicles, which carried the goods, have not passed through toll plazas, passing of a composite order for four (4) years in a single proceeding as being illegal, arbitrary, without jurisdiction, contrary to CBIC Circular No. 171/03/2022-GST dated 06.07.2022, in violation of principles of natural justice and vitiated by procedural irregularity in clubbing the adjudication for 4 years in one proceeding, and consequently set aside the same 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 further proceedings, including recovery of penalty pursuant to the impugned Assessment Order and Summary of Orders in Form DRC-07 dated 12.12.2025 passed by the Respondent No.1 under Section 122 of the GST Act, 2017 for the period from 2021-22 to 2024-25, Counsel for the Petitioner: 1. L CHANDRA OBUL REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.13388 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri L. Chandra Obul Reddy, the learned counsel appearing for the petitioner and Sri S. A. V. Sai Kumar, 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, dated 12.12.2025, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment, covers the period, 2021-2022 to 2024-2025. 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. 4 RRR,J & TCDS,J W.P.No.13388 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 12.12.2025, 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 5 RRR,J & TCDS,J W.P.No.13388 of 2026 103 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.13388 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 06.05.2026 KPV