NJSJ & TCDS, J WP_13476_2026 1 APHC010220342026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 13476 of 2026 Bench Sr.No:- 180 [3543] Sunil Krishna Muthappagari ...Petitioner Vs. The Joint Commissioner Appeals and Others ...Respondent(s) ********** Advocate for Petitioner: V Y PRABHUVU Advocate(s) for Respondent(s): GP FOR COMMERCIAL TAX, Y N VIVEKANANDA CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 21th July 2026 NJSJ & TCDS, J WP_13476_2026 2 HON’BLE SRI JUSTICE NINALA JAYASURYA AND HON’BLE SRI JUSTICE T.C.D. SEKHAR WP No.13476 OF 2026 ORDER:- (Per Hon’ble Sri Justice T.C.D.Sekhar) 1. The present Writ Petition is filed questioning order in appeal dt.30.12.2025 confirming the order in original dt.04.02.2025 for the tax period from 2017-18 to 2023-24. 2. The counsel for the petitioner, though raised several grounds challenging the impugned orders, during the course of hearing he would submit that the said orders are not sustainable in law by placing reliance on judgment dt.17.09.2025 in WP No.11028 of 2025 and batch, whereunder this Court while dealing with a similar issue on hand, had held that single show cause notice or a single composite assessment order cannot be passed in relation to morethan one year. 3. Learned Government Pleader for Commercial Tax does not dispute the submissions made with reference to the decision rendered by this Court in W.P.No.11028 of 2025 and batch. 4. Having considered the submissions made and in the light of the above cited decision, this Court is inclined to dispose of the writ NJSJ & TCDS, J WP_13476_2026 3 petition on similar lines, as it is not in dispute that the assessment order is covering tax period from 2017-18 to 2023-24. 5. Accordingly, the writ petition is disposed of setting aside the impugned order dt.30.12.2025 passed by the 1st respondent and as well as the order in original dt.04.02.2025 passed by the 2nd respondent. Further, it is made clear that the proper officer is at liberty to issue separate notices in relation to each tax period and proceed with assessment of returns in accordance with law. 6. It is needless to say that the period from the date of impugned order till the date of receipt of this order shall be excluded for the purpose of limitation. 7. Upon issuance of appropriate notices, the petitioner is at liberty to file a reply, including objections with reference to limitation and all other aspects. There shall be no order as to costs. As a sequel, pending applications, if any shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA ______________________ JUSTICE T.C.D. SEKHAR 21.07.2026 DR NJSJ & TCDS, J WP_13476_2026 4 76 HON’BLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D. SEKHAR WP No.13476 of 2026 Date 21.07.2026 U DR