APHC010297912026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY, THE TWENTY SECOND 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: 15994/2026 Between: 1. VIJAYA SAI ENGINEERS, REPRESENTED BY ITS PROPRIETOR, SMT. P. JHANSI LAKSHMI, W/O P. MAHENDRANATH, D.NO.26-20- 166, 5TH LANE, SIVARAM NAGAR, CHUTTUGUNTA, GUNTUR, ANDHRA PRADESH - 522006. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONERST1, ELURU BAZAR CIRCLE, GUNTUR, GUNTUR-1 DIVISION, 522003. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 522238 ...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, more particularly one in the nature of a Writ of Mandamus, declaring the action of the 1st Respondent in initiating and concluding ceedings under Section 74 of the APGST/CGST Act, 2017 by clubbing multiple financial years into a single proceeding, and in passing the Order in Form GST DRC-07 dated 30.12.2025 bearing Reference No. ZD371225040655E, as illegal, arbitrary, without 2 RRR,J & TCDS,J W.P.No.15994 of 2026 jurisdiction, contrary to the provisions of the APGST/CGST Act, 2017, violative of the principles of natural justice and Articles 14, 19(1)(g) and 265 of the Constitution of India, particularly in the absence of any material establishing fraud, wilful misstatement or suppression of facts as required under Section 74 and in contravention of the law laid down by the Hon'ble Andhra Pradesh High Court in S.J. Constructions v. Assistant Commissioner and Others and connected matters, and consequently set aside the said DRC-07 order and all consequential proceedings, including recovery proceedings, 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 the operation of the impugned order in Form GST DRC-07 dated 30.12.2025 passed by the 1st Respondent for the tax periods 2018-19 to 2022-23, and consequently stay all further proceedings pursuant thereto, and pass Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & TCDS,J W.P.No.15994 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Chiranjeevi Talasila, 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 30.12.2025, passed by the 1st respondent. This Order of Assessment, covers the period from 2018-2019 to 2022-2023. 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.15994 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 30.12.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. This order shall be subject to the condition of the petitioner depositing 20% of the disputed tax within a period of three (03) weeks from the date of receipt of this order. Any payment made, by the petitioner, after the impugned order, had been passed, shall be set off, for the purpose of calculating the aforesaid 20%. 8. 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:22.06.2026 KPV 5 RRR,J & TCDS,J W.P.No.15994 of 2026 115 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.15994 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 22.06.2026 KPV