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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
R.RAGHUNANDAN RAO, T.C.D.SEKHAR
S.J. Constructions – Appellant
Versus
Assistant Commissioner – Respondent
JUDGMENT :
R. RAGHUNANDAN RAO, J.
1. As a common issue has been raised in all these writ petitions, they are being disposed of by way of this common order.
2. Heard Sri M.V.J.K. Kumar, learned counsel appearing for the petitioner in all the writ petitions and learned Government Pleader for Commercial Tax appearing for the respondents in all the writ petitions.
3. In all these cases, the petitioners, who are registered persons under the GST regime, are challenging the orders of assessment, on the grounds of lack of signature and lack of DIN number. Apart from this, the petitioners also challenge the impugned orders on the ground that different assessment years have been bunched together and a composite show cause notice and a composite order had been issued in relation to different tax periods, and the same is impermissible and not in accordance with the provisions of the APGST Act, 2017.
4. The details of the assessment years for which the impugned orders have been passed are set out below:
| W.P. No. | Assessment years | Assessment order date | Appeal order date |
| W.P.No.11028/2025 | April 2018 to March 2022 | 21.07.2023 | Nil |
| W.P.No.11206/2025 | July 2017-2018 2018-2019 April 2019 Oct 2022 | 03.05.2023 | Nil |
| W.P.No.176 | |||
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Issuing composite notices under the CGST/SGST Act for multiple assessment years is unsustainable as it violates principles of fair adjudication and results in prejudice to taxpayers.
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