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2025:APHC:59191

APHC010712062025

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 36503/2025

Between:

1. J S R INFRAA, REP. BY ITS PROPRIETOR RAJENDRA PRASAD

YAKAMURI, S/O Y. RAMU, AGED ABOUT 43 YEARS, DOOR NO. 13-

159, ASHOK NAGAR, KANURU, VIJAYAWADA, KRISHNA DISTRICT,

ANDHRA PRADESH - 521010

...PETITIONER

AND

1. A SSISTANT COMMISSIONER, (ST), PATAMATA CIRCLE,

VIJAYAWADA -III DIVISION, PIN CODE NO. 520010.

2. T HE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL

SECRETARY, COMMERCIAL TAXES DEPARTMENT, AP

SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, PIN CODE NO.

522238.

3. T HE UNION OF INDIA, REP. BY ITS SECRETARY, FINANCE,

MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN CODE

NO.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 topleased to issue a Writ of Mandamus of any other appropriate Writ

or direction declaring the Show Cause Notice in Form DRC-01 dated

26.09.2025issued by the 1st Respondent for the period from 2019-20 to

2025:APHC:59191

2024-25 under Section 74 of GST Act, 2017,as being illegal, arbitrary,

contrary to law, without jurisdiction, vitiated by procedural irregularity in

clubbing the show cause notice for 6 years in one proceeding and

consequently set aside the same and to pass

IA NO: 1 OF 2025

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 grant stay of all further proceedings pursuant to the impugned

Show Cause Notice in Form DRC-01 dated 26.09.2025 passed by the 1st

Respondent for the period from 2019-20 to 2024-25under Section 74, and

pass

Counsel for the Petitioner:

1. KARTHIK RAMANA PUTTAMREDDY

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

2025:APHC:59191

The Court made the following Order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Karthik Ramana Puttamreddy, learned counsel 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 a show-cause notice, dated 26.09.2025, by the 1^st respondent. This

show-cause notice covers the period from 2019-20 to 2024-25.

3. The petitioner, after having raised various grounds of challenge,

has pressed the ground that, a single show-cause notice, 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 show-cause

notice.

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 show-cause notice being a

composite show-cause notice. In that view of the matter, the present Writ

2025:APHC:59191

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 show-cause notice, dated 26.09.2025 and remand back to the

respondents, leaving it open to the respondents to initiate fresh proceedings,

for each assessment year separately. Needless to say that the period from the

date of issuance of the impugned show-cause notice till the date of receipt of

this order shall be excluded for the purpose of limit