APHC010195172026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9851/2026 Between: 1. M/S. A SQUARE ASSOCIATES (NOW CLOSED),, REP. BY ITS PARTNER, S. SATYANARAYANA, S/O ANNAJI RAO, AGED 52 YEARS, R/O 21-12-188, ANNAJIRAO STREET, INDIRA COLONY, MADHURA NAGAR, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH-520013. ...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STI, GANDHI NAGAR CIRCLE, D. NO. 74-2-20, KMR AND SONS PLAZA, II FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH - 520008. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 tobe pleased to issue an appropriate Writ, Order or Direction, more 2 RRR,J & TCDS,J W.P.No.9851 of 2026 particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Assessment, Interest and Penalty Order vide Case ID No. Nil, dated 25-10- 2025, passed by the First Respondent for the Financial Years 2018-19, 2019- 20, 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 under the GST Acts, 2017, which is a Single Order passed for multiple Financial Years, which was passed by invoking S. 74 even though the ingredients for invoking the same are not available, without serving any show cause notice or other notice on the Petitioner and even on merits as arbitrary, capricious, without jurisdiction, violative of the principles of natural justice, partly barred by limitation, baseless, contrary to law and illegal and consequently set aside the same and pass such 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 For the reasons stated in the affidavit filed in support of the main Writ Petition, it is prayed that, pending disposal of the above Writ Petition, this Hon’ble High Court be pleased to grant stay of all further proceedings, including recovery of balance tax, interest and penalty, pursuant to the impugned Ex- Parte Assessment, Interest and Penalty Order vide Case ID No. Nil, dated 25-10- 2025, passed by the First Respondent for the Financial Years 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 under the GST Acts, 2017, and pass such Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following: 3 RRR,J & TCDS,J W.P.No.9851 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri G. Narendra Chetty, the learned counsel appearing for the petitioner and 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 of Assessment, dated 25.10.2025, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the period from 01.04.2018 to 25.03.2025. 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. 4 RRR,J & TCDS,J W.P.No.9851 of 2026 5. The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order being a composite order. 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 25.10.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 7. 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 _________________ T.C.D. SEKHAR, J Date:15.04.2026 KBN 5 RRR,J & TCDS,J W.P.No.9851 of 2026 60 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.9851 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao) 15.04.2026 KBN