2026:APHC:30736 APHC010129962026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6895/2026 Between:

1. V ITAL INDUSTRIES INDIA PVT LTD, REPRESENTED BY ITS MANAGER - FINANCE AND GST, C/0 SPY AGRO INDUSTRIES LIMITED, NEW INDUSTRIAL ESTATE, UDUMALPURAM, NANDYAL, KURNOOL, ANDHRA PRADESH - 518501 ...PETITIONER AND

1. A SSISTANT COMMISSIONER, CUSTOMS AND CENTRAL TAX, KURNOOL CGST DIVISION, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NEAR CHILDRENS PARK N R PETA, KURNOOL-51800

2. U NION OF INDIA, , REPRESENTED BY ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-11001.

...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 tomaybe pleased to issue a writ, order or direction, more particularly one in the nature of a Writ of Certiorari, to quash ORDER-IN-ORIGINAL No. 07/2025-26(GST) date 10.12.2025 passed by the Respondent under the Andhra Pradesh Goods and Services Tax Act, 2017 ( APGST ) as illegal, arbitrary, violative of principles of natural justice, and APGST Act, 2017 and passed with a pure revenue consideration, and with a consequential prayer to 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 may be pleased to dispense with filing of the certified copy of the impugned ORDER-IN-ORIGINAL No. 07/2025-26(GST) dated 10.12.2025 issued by the the Respondent and to pass such IA NO: 2 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 maybe pleased to stay all further proceedings, including penalty and recovery proceedings consequent to ORDER-IN- ORIGINAL No. 07/2025-26(GST)

dated 10.12.2025 passed by the Respondent and pass such Counsel for the Petitioner: 1. CHIRANJEEVI TALASILA Counsel for the Respondent(S):

1. SANTHI CHANDRA The Court made the following Order:

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

Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents.

2. The petitioner is a registered Company, which has been served with an order of assessment, dated 10.12.2025, passed by the 1^st respondent.

This order of assessment covers the period from 2019-20 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 assessment, dated 10.12.2025, and remand back to the respondents, leaving it open to the respondents to initiate