APHC010272692026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16157/2026 Between: 1. MAHESWARI FERTILIZERS, 43/218-4-3-4, PRAKASH NAGAR, KADAPA, YSR KADAPA DISTRICT - 516002. REPRESENTED BY ITS PROPRIETOR, SRI. PRANEETH REDDY KOMMA. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, KADAPA -1 CIRCLE, KADAPA - 516002. 2. JOINT COMMISSIONER ST, KADAPA DIVISION, KADAPA - 516002. 3. ASSISTANT COMMISSIONER ST, PRODDATUR- I CIRCLE, PRODDATUR - 516360 4. STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SPECIAL CHIEF SECRETARY REVENUE DEPARTMENT, COMMERCIAL TAXES, A.P. SECRETARIAT, VELAGAPUDI, AMARAVATHI MANDAL, GUNTUR DISTRICT - 522237 ...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 or order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned assessment order passed by the third respondent in Form GST DRC - 07, dated 05.07.2025, 2 RRR,J & GTK,J W.P.No.16157 of 2026 NO.AD3701250076193 No.3705072576229, passed for the assessment periods 2022-23, 2023-24 and 2024-25, in one composite assessment order is contrary to the law laid down by this Honble Court in S.J.Constructions and Case Idin DINin others Vs. Assistant Commissioner and Others in W.P.No.11028 of 2025, and is therefore vitiated against Principles of Natural Justice, illegal, without authority of law, without jurisdiction, or to 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 leased to pending disposal of the Writ Petition grant stay all further proceedings in pursuance of the impugned assessment order passed by the third respondent in Form GST DRC - 07, dated 05.07.2025, in Case Id NO.AD3701250076193, No,3705072576229, passed for the assessment periods 2022-23, 2023-24 and 2024-25, or to pass such further or other orders as this Hon’ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: 1. S SURI BABU Counsel for the Respondent(S): 1. 3 RRR,J & GTK,J W.P.No.16157 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri S. Suri Babu, 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 05.07.2025, passed by the 3rd respondent. This Order of Assessment, covers the tax period from 2022-2023 to 2024-2025. 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 & GTK,J W.P.No.16157 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 05.07.2025, 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 ________________________ TUHIN KUMAR GEDELA, J Date:24.06.2026 KPV 5 RRR,J & GTK,J W.P.No.16157 of 2026 32 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION No.16157 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.06.2026 KPV