Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010302112026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3591] WEDNESDAY, THE 24th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16182/2026 Between: 1. KANCHI VIJAYAL REDDY, REP. BY ITS PROPRIETOR KANCHI VIJAYAL REDDY, 7/151, TENKAYA,THOPU VEDHI, ATMAKUR (V) AND (M), SPSR NELLORE DISTRICT, ANDHRA PRADESH, 524322 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST), KAVALI CIRCLE, NELLORE DIVISION, ANDHRA PRADESH.-524201 2. THE ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.-517501 3. THE JOINT COMMISSIONER, (ST), NELLORE DIVISION, ANDHRA PRADESH.524001 4. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, 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 2 RRR,J & GTK,J W.P.No.16182 of 2026 pleased topleased to issue a Writ, Order or direction, particularly one in the nature of a WRIT OF MANDAMUS a) To set aside the Composite Assessment Order passed in Form GST DRC-07 bearing Order No. ZH370422OD95207 dated 30.04.2022 (Appendix-1) by the 1st Respondent for the tax period from 01.02.2019 to 30.09.2021, raising a total demand of Rs. 38,62,330/- (Tax Rs. 15,78,170/- Interest Rs. 6,30,990/-, and Penalty Rs. 16,53,170/-), on the ground that the said order is unsigned, issued without a valid Document Identification Number (DIN), arbitrary, illegal, without jurisdiction, violative of the principles of natural justice, and contrary to the provisions of the CGST/APGST Act, 2017 and the Rules made thereunder b) To set aside and quash the Appellate Order in Form GST APL-04 bearing CTD Order No. DIN3725032686185 dated 25.03.2026 (Appendix-2) passed by the 2nd Respondent, confirming the Impugned Order and dismissing the Petitioners appeals c) 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 order stay of recovery of demand pursuant to the Impugned Order in Form GST- DRC-07 bearing No. ZH370422OD95207 dated 30.04.2022 issued by Respondent No.1 and the Appellate Order bearing CTD Order No. DIN3725032686185 dated 25.03.2026, and to pass Counsel for the Petitioner: 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. K.RAGHAVENDER REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR,J & GTK,J W.P.No.16182 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Raghavender Reddy, 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 30.04.2022, passed by the 1st respondent. This Order of Assessment, covers the tax period, 01.02.2019 to 30.09.2021. 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.16182 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 30.04.2022, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. Since it is submitted that the entire tax has already been paid, the usual condition of deposit of 20% of the disputed tax is waived. 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 Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 RRR,J & GTK,J W.P.No.16182 of 2026 66 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION No.16182 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 24.06.2026 KPV