Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010312342026 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: 16390/2026 Between: 1. SREE SADA SIVA TRANSPORT, REP. BY SRI KARNATI VENKATA SUBBA REDDY, MANAGING PARTNER S/O LATE CHENCHI REDDY, AGED ABOUT 55 YEARS, R/O D.NO.7/112, OPP. RTPP, V.V. REDDY NAGAR, KALAMALLA, YERRAGUNTLA, YSR DISTRICT, ANDHRA PRADESH - 516 312 ...PETITIONER AND 1. THE ASSISTANT COMMISSIONERST, KADAPA-I CIRCLE, KADAPA, ANDHRA PRADESH - 516 001 2. THE JOINT COMMISSIONER ST, KADAPA DIVISION, KADAPA, ANDHRA PRADESH - 516 001 3. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, STATE SECRETARIAT, VELAGAPUDI, AMARAVATI - 522 241 4. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI - 110 001 ...RESPONDENT(S): 2 RRR, J & GTK, J W.P.No.16390 of 2026 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 of Mandamus or any other appropriate Writ, order or direction, declaring the composite Assessment Order and Summary of Orders in Form GST DRC-07 dated 30.12.2025 passed and Show Cause Notice dated 29.09.2025 in Form DRC-01 issued under Section 73 of the GST Act, 2017 by Respondent No.1 for the period from 2021-22 to 2023-24 as illegal, arbitrary, without jurisdiction and in violation of the principles of natural justice, and consequently- 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 pleased to grant stay of all ';further proceedings, including recovery, pursuant to the impugned composite Assessment Order and the Summary of Orders in Form GST DRC-07 dated 30.12.2025 for the period from 2021-22 to 2023-24 under Section 73 of the GST Act, 2017, 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 pleased to direct Respondent No.1 to dispose of the petitioner's pending Rectification Application dated 19.01.2026 under Section 161 in accordance with law, and pass Counsel for the Petitioner: 1. L CHANDRA OBUL REDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & GTK, J W.P.No.16390 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri L. Chandra Obul Reddy, 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 30.12.2025 passed by the 1st respondent. This order of assessment covers the period from 2021-22 to 2023-24. 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 4 RRR, J & GTK, J W.P.No.16390 of 2026 a 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 30.12.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. All issues are left open to be adjudicated before the Assessing Authority. 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 MJA 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.16390 of 2026 69 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16390/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:24.06.2026 MJA