APHC010115292026 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: 7320/2026 Between: 1. M/S. VANI BALA SUBRAMANYA SILPA KALA MANDIRAM,, REP. BY ITS PROPRIETOR MR. DURUGADDA BALA SUBRAMANYAM ACHARI ST NO 1565/1, NANDYAL ROAD, ALLAGADA,KURNOOL, ANDHRA PRADESH, 518543 ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, CGST TIRUPATI COMMISSIONERATE, TIRUPATI, ANDHRA PRADESH. PIN 517501 2. THE ADDITIONAL DIRECTOR, THE DIRECTORATE GENERAL OF GST INTELLIGENCE, VISAKHAPATNAM ZONAL UNIT, VISAKHAPATNAM, ANDHRA PRADESH. PIN 530035 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RDFLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. PIN 522237 ...RESPONDENT(S): 2 RRR, J & TCDS, J W.P.No.7320 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 tomay be pleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS a. Setting aside the Impugned order vide bearing Document Identification Number. 20250155YL000000B8A3 dated 09.01.2025 an amount of Rs.2,03,35,705/- (IGST of Rs.16434735/- SGST of Rs. 11,06,201/- and CGST of Rs. 27,94,769/-) due to the non- payment of tax for the period from 2017-18 to 2021-22 under Section 74(1) of the CGST/SGST Act, 2017. b. Setting aside impugned order for the payment of the applicable interest under Section 50 of the CGST/SGST Act, 2017. c. Setting aside the order for the payment of the Penalty of Rs. Rs.2,03,35,705/- (IGST of Rs.16434735/-, SGST of Rs. 11,06,201/- and CGST of Rs. 27,94,769/-) under Section 73 of the CGST/SGST Act, 2017. d. Pass such 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 order stay of recovery of demand pursuant to the Impugned Orders bearing Document Identification Number. D20250155YL000000B8A3 dated 09.01.2025 issued by Respondent No. 1, and to pass such Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.7320 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavendra Reddy, 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 09.01.2025 passed by the 1st respondent. This order of assessment covers the period from 2017-18 to 2021-22. 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.7320 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 09.01.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. This order is subject to the condition of the petitioner depositing 20% of the disputed tax, within a period of six (06) weeks. Any payment made or any amount recovered from the petitioner, after the passing of the impugned order, shall be adjusted against the aforesaid 20%. 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:05.05.2026 MJA 5 RRR, J & TCDS, J W.P.No.7320 of 2026 181 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7320/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:05.05.2026 MJA