APHC010148482024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] THURSDAY, THE 6th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7696/2024 Between: 1. DAKARAPU ANIL BABU, S/O BHOGESWARARAO, AGED ABOUT 37 YEARS, R/O 6-83, VTC MANDAVALLI, MANDAVALLI MANDAL, ELURU DIST. ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, , COMMERCIAL TAXES DEPARTMENT,, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT. 2. THE ADDITIONAL COMMISSIONER, (STATE TAX) NO. ILL DIVISION, VIJAYAWADA, N.T.R. DIST. 3. THE ASSISTANT COMMISSIONER, , MACHILIPATNAM CIRCLE, D.NO. 17-296-66, LAKSHMITAKIES CENTRE, MAIN ROAD, MACHILIPATNAM, KRISHNA DIST. 4. THE ASSISTANT COMMISSIONER, (STATES TAX ), GUDIVADA CIRCLE, GUDIVADA, KRISHNA DIST. 5. THE DEPUTY ASSISTANT COMMISSIONER, (STATE TAX)-1, O/O ASSI.COMMISSIONER (STATE TAX), GUDIVADA CIRCLE, GUDIVADA, KRISHNA DIST. ...RESPONDENT(S): NJS,J & TCDS,J W.P No.7696 of 2024 2 Counsel for the Petitioner: 1. T V V KOTESWARA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX NJS,J & TCDS,J W.P No.7696 of 2024 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:7696 of 2024 The Court made the following Order: (per Sri Justice Ninala Jayasurya) Heard learned counsel for the petitioner. Also heard Mr. S.A.V.Sai Kumar, learned Assistant Government Pleader for Commercial Tax representing the respondents. 2. Petitioner is registered under Goods and Services Tax Act, 2017 (for short “the Act”) with GSTIN:37AQOPD5498RIZR, is engaged in the business of execution labour contract works in APCPDCL/APSPDCL and Power Mech Projects Ltd., aggrieved by common Assessment Order dated 07.08.2023 issued by respondent No.4 and notice dated 06.03.2024 issued by respondent No.3, filed the present writ petition on various grounds. 3. Learned counsel for the petitioner while referring to the various averments made in the affidavit filed in support of the writ petition, made submissions inter alia that the order of respondent No.4 covering tax period for the different Assessment Years i.e., July, 2017 – October, 2022 [Financial Year 2017-18 to 2022-23 (up to October, 2022)] is not sustainable, in the light of the decision rendered by this Court in S J Constructions vs. The Assistant Commissioner & ors. (W.P No.11028 of 2025) dated 17.09.2025., and seeks to allow the writ petition by setting aside the impugned orders. NJS,J & TCDS,J W.P No.7696 of 2024 4 4. On the other hand, learned Government Pleader, while refuting the said contentions sought to sustain the impugned order. His submission is that the petitioner instead of availing the remedy of appeal had straightaway filed the present writ petition and the same is not maintainable. However, he has not disputed the decision rendered by this Court in S J Constructions (referred to supra). 5. This Court has considered the submissions made and perused material on record. 6. Though several contentions were raised in the writ petition, this Court feels it not necessary to examine the same in detail. Suffice to state that impugned order is liable to be set aside on the ground that the same is a composite order covering the tax periods July, 2017 – October, 2022. 7. In W.P No.11028 of 2025 & batch, a co-ordinate Bench of this Court vide order dated 17.09.2025 held as follows: “17. Section 74(3) is in parimateria with Section 73(3). However, sub- section (4) of Section 74 does not contain the term “such tax period”. This non mention would not, in our opinion, make any difference to the aforesaid interpretation. Apart from this, there are certain other provisions, which would also have to be considered. Any interpretation of an Act should not result in some of the other provisions becoming otiose or reduced in scope. As rightly pointed out by the Hon’ble High Court at Madras, the right of a registered person to obtain benefit under Section 128 of APGST Act as well as the right to NJS,J & TCDS,J W.P No.7696 of 2024 5 invoke the remedy of appeal against the orders of assessment either under Section 73 or under Section 74 would get impacted if a common order is permitted to be issued in relation to more than one assessment / financial year. 18. In the circumstances, we are of the opinion 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.” 8. In the light of the above cited decision and for reasons alike, this Court is of the view that the impugned Assessment Order, being a composite order covering different tax period, is not sustainable and is liable to be set aside. 9. Though the learned Assistant Government Pleader has not disputed the legal position but has contended that as the order is of the year 2023, therefore, the Court while setting aside the same, condition of depositing 30% of the disputed tax amount may be imposed. 10. In the normal circumstances, such a submission merits appreciation. However, the petitioner has categorically stated in para-4 of the writ affidavit that an amount about Rs.10,00,000/- has already been deposited. Learned counsel for the petitioner also asserts that recently, petitioner paid further amount of Rs.1,00,000/-. So far as averments in the affidavit are concerned, there is no denial in the counter-affidavit. Therefore, keeping in view the amounts deposited by the petitioner, we are not inclined to accede to the NJS,J & TCDS,J W.P No.7696 of 2024 6 request made by learned Assistant Government Pleader for imposing a condition of further deposit of 30%. 11. Accordingly, the impugned order is set aside. Writ Petition is allowed. 12. Needless to observe that respondent No.4 is at liberty to issue separate notices in respect of relevant tax periods and proceed with the assessments in accordance with law, after giving opportunity to the petitioner. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:06.08.2026 Ksj