APHC010097812026 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: 5433/2026 Between:

1. M /S. V. BALA YOGISWARA REDDY, , 44/37-4-9, CHEMMUMIAHPETA, KADAPA, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516003, REP. BY ITS PROPRIETOR MR. V. BALA YOGISWAR REDDY.

...PETITIONER AND

1. T HE SUPERINTENDENT OF CENTRAL TAX, , CENTRAL GST RANGE, KADAPA, D. NO. 1/2553-1, IV FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, KADAPA, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516004.

2. T HE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.

3. T HE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, 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 tobe pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Order-

in- Original No. YL-04-1-01-2025-26 (GST) (Supdt), dated 21-08- 2025, read with the Rectification Order No. 11/2025-26 (GST)(Supdt), dated 04-11-2025, passed by First Respondent for the Financial Years 2019-20, 2020-21, 2021- 22 and 2022-23 under the IGST, CGST and SCSI Acts, 2017, which is a Single Order passed for Multiple Years, which was passed under S. 74 though the ingredients for invoking the same are not available and therefore should be treated as an order passed under S. 73 beyond limitation and which even on merits is not justifiable, as arbitrary, capricious, unjustified, without jurisdiction, without authority, barred by limitation, contrary to law and illegal and consequently 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 be pleased to grant stay of all further proceedings, including recovery of tax,penalty and interest pursuant to the impugned Order-in-Original No. YL- 04-1-01-2025-26 (GST) (Supdt), dated 21-08-2025, read with the Rectification Order No. 11/2025-26 (GST)(Supdt), dated 04-11-2025, passed by First Respondent for the Financial Years 2019-20, 2020-21, 2021-22 and

2022-23 under the IGST, CGST and SGST Acts, 2017 and pass such Counsel for the Petitioner:

1. G NARENDRA CHETTY Counsel for the Respondent(S):

1.

2. D NAGARAJA KUMARI The Court made the following Order:

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

Heard Sri G.Narendra Chetty, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.

2. The petitioner is a registered person, who has been served with an Order in Original, dated 21.08.2025 read with the Rectification Order No.11/2025-26 (GST)(Supdt), dated 04.11.2026, by the 1^st respondent. This Order in Original covers the period from 2019-2020, 2020-2021, 2021-2022 and 2022-2023.

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.

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 variou