Date of reserved for orders : Date of pronouncement : 24.06.2026 Date of uploading : APHC010316802026 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: 16597/2026 Between: 1. RADHA SOKE, W/O SOKE VENKATA RAMANA, AGED ABOUT 47 YEARS, 4/7/215/2, 3RD LANE, S.B.I COLONY, PULIVENDULA, YSR DISTRICT, ANDHRA PRADESH - 516390 ...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, (ST), COMMERCIAL TAX DEPARTMENT APPELLATE AUTHORITY, TIRUPATI, ANDHRA PRADESH.517501 2. DEPUTY ASSISTANT COMMISSIONER STI, COMMERCIAL TAX DEPARTMENT O/O ASSISTANT COMMISSIONER (ST), KADAPA-LL CIRCIE, ANDHRA PRADESH.516001 3. STATE OF ANDHRA PRADESH, 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, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI- 110001 ...RESPONDENT(S): 2 RRR, J & GTK, J W.P.No.16597 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 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. DIN3724022656076 dated 24-02-2026 arising from the adjudicating order passed by the 2nd respondent in FORM GST-DRC-07 dated 06-12-2024 levying tax, interest penalty and interest under section 73 and 74 of GST Act, 2017 for the tax periods 2020-21, 2021-22 2022-23 and 2023-24 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 considering 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 ated 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 06-12-2024 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 Impugned Order of the Appellate Authority dated 24-02- 2026 and the Order of adjudicating authority dated 06-12-2024 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 RRR, J & GTK, J W.P.No.16597 of 2026 The 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 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 06.12.2024 passed by the 2nd respondent. This order of assessment covers the period from 2017-18 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.16597 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 06.12.2024 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. This order is issued subject to the condition of the petitioner depositing 20% of the disputed tax within six (06) weeks. 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.16597 of 2026 87 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA WRIT PETITION NO: 16597/2026 (per Hon’ble Sri Justice R. Raghunandan Rao) Date:24.06.2026 MJA