2026:APHC:30702 APHC010081072026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5294/2026 Between:

1. M /S. H K G N ENTERPRISES, GST NO.37BRLPP6113L1ZB REP. BY ITS PROPRIETOR, MR. P.S. MAHABOOB BASHA 2/273, JAMMALAMADUGU ROAD PRODDATUR-516360, YSR KADAPA DISTRICT, ANDHRA PRADESH ...PETITIONER AND

1. T HE DEPUTY ASSISTANT COMMISSIONER OF STATE TAXEI, OFFICE OF THE ASSISTANT COMMISSIONER OF STATE TAXES, PULIVENDULA CIRCLE, D.NO.3-4-198 AND 199, OPP SIVALAYAM TEMPLE GUNTHA BAZAR, PULIVENDULA-516390 YSR KADAPA DISTRICT, ANDHRA PRADESH

2. T HE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A. P. SECRETARIAT, VELEGAPUDI-522503 GUNTUR DISTRICT, ANDHRA PRADESH

3. U NION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), 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 tomay be pleased to issue a Writ of Mandamus or any other writ or order or direction declaring the action of the 1St Respondent in passing the assessment order dated 29.8.2025 for the period 2018-19, 2021-22 to 2023- 24 under the Goods and Service Tax Act, 2017 as in gross violation of principles of natural justice, also passed as composite order for more than one assessment year, and consequently set aside the assessment order dated 29.08.2025 as well the show cause notice dated 19.6.2025, and direct the 1St Respondent to redo the assessment affording an effective opportunity of being heard and pass orders in accordance with law 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 may be pleased to stay the operation of the composite assessment order of the 1st Respondent in Form DRC -07 dated 29.8.2025 for the period 2018- 19, 2021-22 to 2023-24 under the Goods and Service Tax Act, 2017, in the interest of justice and pass such Counsel for the Petitioner:

1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):

1.

The Court made the following Order:

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

Heard Sri Srinivasa Rao Kudupudi, 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 an order of assessment, dated 29.08.2025, passed by the 1^st respondent. This order of assessment covers the periods 2018-19 and 2021-22 to

2023-24.

3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, 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 impugned order of assessment.

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 order of assessment being a composite order of assessment. 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 of asse