APHC010111002026 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: 13024/2026 Between: 1. M/S. SINDIC FOODS AND BEVERAGES,, D.NO. 39-16-4/A, RICE MILL ROAD, LABBIPET, VIJAYAWADA - 520010, ANDHRA PRADESH. REPRESENTED THROUGH ITS SOLE PROPRIETOR, SURYA NAVEEN KUMAR INDUGULA, C/O INDUGULA VEERA VENKATA SATYANARAYANA, AGED ABOUT 39 YEARS, R/O 8- 322/7, SRI SRINIVASA PADMAVATI RESIDENCY, YENAMALAKUDURU, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520007 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE (CT), DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH - 522503. 2. THE CHIEF COMMISSIONER OF STATE TAXES, COMMERCIAL TAXES DEPARTMENT, D. NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT - 522 501, ANDHRA PRADESH. 3. THE DEPUTY ASSISTANT COMMISSIONER ST, SPECIAL CIRCLE- VJA2, NO. II DIVISION, VIJAYAWADA, OFFICE OF THE JOINT COMMISSIONER (STATE TAX), VIJAYAWADA-2 DIVISION, D.NO.74- 2-20, KMR AND SONS PLAZA, FIRST FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA- 520007, NTR DISTRICT, ANDHRA PRADESH. 4. ASSISTANT COMMISSIONERST, SURYARAOPET CIRCLE, NO.II DIVISION, VIJAYAWADA, VIJAYAWADA-2 DIVISION, D.NO.74-2-20, KMR AND SONS PLAZA, FIRST FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA- 520007, NTR DISTRICT, 2 RRR, J & TCDS, J W.P.No.13024 of 2026 ANDHRA PRADESH. 5. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, NEW DELHI, REPRESENTED BY ITS COMMISSIONER (GST). 6. UNION OF INDIA, REPRESENTED BY ITS PRINCIPAL SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI - 110 001. 7. THE STATE BANK OF INDIA, HAVING ITS BRANCH OFFICE AT LABBIPET, VIJAYAWADA, KUSHALAVA BUILDING, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH-520010 REPRESENTED BY ITS BRANCH MANAGER. ...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 a Writ of Mandamus, declaring the Assessment Order in Form GST DRC-07 dated 04.12.2025 for the tax period 03.10.2020 to 16.06.2025 as arbitrary, illegal, 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 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 pleased to stay all further proceedings, including any recovery action, pursuant to the impugned Assessment Order in Form GST DRC-07 dated 04.12.2025 for the tax period 03.10.2020 to 16.06.2025, passed by the 3rd Respondent, and pass IA NO: 2 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 suspend the operation of the Form GST DRC-13 notice dated 23.12.2025 issued to the 7th Respondent herein, and pass Counsel for the Petitioner: 1. PHANI VISWANATH CHALLA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.13024 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 04.12.2025 passed by the 3rd respondent. This order of assessment covers the period from 2020-21 to 2024-25. 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.13024 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 04.12.2025 and remand back to the respondents, 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 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.13024 of 2026 177 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13024/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:06.05.2026 MJA