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2026:APHC:39396 APHC010179802025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY SIX

PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9244/2025

Between:

1. S RUTHI ENTERPRISES, REGD. OFFICE AT D. NO. 209/A, 0PP.

PNCA COLLEGE, SOMARAJUPALLI ROAD, SINGARAYAKONDA, PRAKASAM DISTRICT-523101. REP. BY ITS PROPRIETOR KV RAMI

REDDY

2. T HE ASSISTANT COMMISSIONER (ST), ONGOLE - II CIRCLE, ONGOLE

...PETITIONER(S)

AND

1. T HE STATE OF ANDHRA PRADESH, Rep by its Principal Secretary Revenue (CT) Dept., Velagapudi, Amaravati

...RESPONDENT 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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 02.05.2023 vide Reference No 37AZKPK6168N1ZJ/DRC07/2023 for tax periods 2017-18 to 2020-21 U/s. 74 of APGST Act which does not contain any Signature as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law settled by this

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W.P.No.9244 of 2025 Honble Court and set aside the same and also quash all the consequential

attachment proceedings or to pass such 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 STAY the operation of impugned Summary of Order passed by the 2ND Respondent vide 07 Dt. 02.05.2023 vide Reference No:FORM GST DRC 37AZKPK6168NlZJ/DRC07/2023for tax periods 2017-18 to 2020-21 U/s. 74 of APGST Act pending disposal of the present Writ Petition or to pass

Counsel for the Petitioner(S):

1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent: 1. GP FOR COMMERCIAL TAX

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W.P.No.9244 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri Peddibhotla Venkata Sai Rajesh, 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 02.05.2023, in FORM GST DRC – 07, passed by the 2^nd respondent. This Order of Assessment covers the period from

2017-2018 to 2020-2021.

3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single assessment order passed, for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the G.S.T. Act, 2017, and consequently, set aside the orders of

assessment/appeals.

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 being a composite order.

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W.P.No.9244 of 2025 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, dated 02.05.2023, leaving it open to the respondents to initiate fresh

proceedings, for each assessment year separately.

7. Needless to say, the period from the date of passing of the impugned order till the dat