Date of reserved for orders : Neutral Citation Date of pronouncement : 24.06.2026 Date of uploading : APHC010316832026 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: 16643/2026 Between: 1. MLS. DHRUV ENTERPRISES, BUS STAND, HOTEL UDAYEE INTERNATIONAL, TIRUPATI ROAD, OPP. APSRTC, TATA NAGAR, TIRUPATI, ANDHRA PRADESH - 517501 REP BY ITS PARTNER, SHRI. B. SURESH JAIN, S/O. BANSILAL, AGED ABOUT 62 YEARS. ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.517501 2. ASSISTANT COMMISSIONER ST, TIRUPATI-I CIRCLE, TIRUPATI, ANDHRA PRADESH. 517501 3. STATE OF ANDHRA PRADESH, 3. , 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, 1 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI -110001 2 ...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 to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the Impugned order of the appellate authority - passed by the 1st Respondent in DIN No.DIN3716032687657 dated 16-03-2026 arising from the adjudicating order passed by the 2nd respondent in DIN No. DIN3714122260686 dated 14-12-2022 levying tax, interest penalty and interest under section 74 of GST Act, 2017 for the tax periods May 2018 to November 2021 in a composite manner as illegal, arbitrary, improper, unjust and unfair, violative of principles of natural justice, without authority and jurisdiction and also contrary to the provisions of the GST Law 2017 and without iconsidering the order passed in a composite manner which is not permissible under law and in the teeth of the order of this Hon'ble Court in W.P. No. 11028/2025 dated 17-09-2025 as also violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 14-12-2022 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 to stay the Impugned Order of the Appellate Authority dated 16-03-2026 and the Order of adjudicating authority dated 14.12-2022 pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16643/2026 This Court made the following ORDER: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents 1 to 3. 2. The petitioner is a registered person, who has been served with the impugned order, dated 14.12.2022 by the 2nd respondent. This Order covers the period from May 2018 to November 2021. 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. 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the Order in Original being a 4 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 of assessment, dated 14.12.2022 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 _______________________ TUHIN KUMAR GEDELA, J Date:24.06.2026 KA Whether the order is : Speaking Yes/No / Recorded Yes/No Reportable Yes/No / Non-Reportable Yes/No 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16643/2026 Date:24.06.2026 KA