Date of reserved for orders : Date of pronouncement : 22.06.2026 Date of uploading : APHC010106452026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE 22nd DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6082/2026 Between: 1. PROPRIETOR OF SRI SAI CASHEW FOOD PROCESSING UNIT, GSTIN 37AZGPP5507Q1ZN, R/O 4-124, MAIN ROAD, NATHAVARAM, ANAKAPALLI DISTRICT, ANDHRA PRADESH - 531115. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, (STATE TAX), ANAKAPALLI CIRCLE, VISAKHAPATNAM DIVISION-531001. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (CT), SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT-522237. 3. UNION OF INDIA, REP BY ITS PRINCIPAL SECRETARY. MINISTRY OF FINANCE, NEW DELHI-110001. ...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 an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned summary show cause notice dated 02- 05-2022 bearing case ID no. 13-67-DYAC-ANKP/ DRC01A/ 2021-2022 against the petitioner under Section 73(5) of the Andhra Pradesh Goods and Services Act,2017 for the period of multiple TAX years from 2018-2019, 2019-2020 and 2020-2021 by not following principles of natural justice and issued the impugned show cause notice without DIN and without application 2 RRR, J & TCDS, J W.P.No.6082 of 2026 mind and is also a composite summary show cause notice, as also not following section 73 of the CGST Act as illegal, arbitrary, unjust, improper, without jurisdiction and authority of law, passed in contravention of the provisions of the GST Act 2017, and also contrary to the judgment of the Hon'ble Supreme Court in the case of Pradeep Goyal Vs. Union of India (UOI) and Ors reported in (2022) 93 GST 378 (SC) and the Allahabad High Court reported in 2024 (85) GSTL 434 violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to 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 may be to grant STAY of all further proceedings I.e, collection of tax, interest and penalty of Rs. 14,83,856/- as levied by thelst Respondent in pursuant to the impugned composite summary show cause notice DRC-01 dated 02-05- 2022 bearing case ID no.13-67-DYAC -ANKP/ DRC01 A/2021-2022 for the multiple tax years 2018-2019, 2019-2020 & 2020-2021 pending disposal of the writ petition in view of the proposition of law laid by this Honourable court in the case of S.J.Constructions Vs The Assistant Commissioner & others has set aside the composite show cause notice/orders which do not bear DIN number and issued for multiple tax years as the orders are nonest, copy of afore said judgment is herewith filed and annexed as Annexure-P5 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 May be pleased to Permit the petitioner to amend to issue an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of MANDAMUS declaring the action of the 1St Respondent in passing the impugned summary show cause notice dated 02-05-2022 bearing case ID no. 13-67-DYAC- ANKP/ DRC01A/ 2021-2022 against the petitioner under Section 73(5) of the Andhra Pradesh Goods and Services Act,2017 for the period of multiple TAX years from 2018-2019, 2019-2020 and 2020-2021 by not following principles of natural justice and issued the impugned show cause Counsel for the Petitioner: 1. KOTHA NAGA SURYA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3 RRR, J & TCDS, J W.P.No.6082 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Kotha Naga Surya Rao, learned counsel for the petitioner and 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 05.07.2022 passed by the 1st respondent. This order of assessment covers the period from 2018-19 to 2020-21. 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.6082 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 05.07.2022 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:22.06.2026 MJA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR, J & TCDS, J W.P.No.6082 of 2026 207 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6082/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:22.06.2026 MJA