APHC010253622026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE FIFTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13807/2026 Between: 1. M/S SREE SRINIVASA STONE CRUSHERS, S.N0.1531/1, ROYALPURAM V, CHANDRAGIRI, TIRUPATI, CHLTTOOR- 517101 ANDHRA PRADESH REP BY ITS PARTNER SHRI.YAIKUNTAM RAMESH NAIDU, S/O.YAIKUNTAMVENKATRAMA NAIDU. AGED ABOUT 48 YEARS, ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST DIVISION, TIRUPATI, ANDHRA PRADESH. 517502 2. ASSISTANT COMMISSIONER AE, TIRUPATI CGST COMMISSIONERATE TIRUPATI, ANDHRA PRADESH. 517502 3. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.522237 4. UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001 ...RESPONDENT(S): 2 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 to 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 to stay the Impugned composite Order of adjudicating authority-1st Respondent herein passed in Order In Original No. 31/2025-GST-Adjn(AC) in DIN No. 20251255YL000000FCBD dated 24-12-2025 levying tax, interest penalty and interest under section 74 of GST Act, 2017 for the tax periods 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass Counsel for the Petitioner: 1. V Y PRABHUVU Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following: 3 The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri V.Y.Prabhuvu, learned counsel for the petitioner and Smt.Santhi Chandra, the learned Standing Counsel appearing for the respondents 1 and 2. 2. The petitioner is a registered person, who has been served with an Order in Original, dated 24.12.2025 vide Order No.31/2025-GST-Adjn(AC) in DIN No.20251255YL000000FCBD by the 1st respondent. This Order in Original covers the period from 2018-2019 to 2023-2024. 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. 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. 4 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the Order in Original being a composite order of assessment. 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 24.12.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, that 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 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: 15.06.2026 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13807/2026 Date: 15.06.2026 KA