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2026:APHC:18217

APHC010042842026

IN THE HIGH COURT OF ANDHRA PRADESH

AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY NINETH 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: 3476/2026

Between:

1. M /S VASAVI RICE TRADERS, REPRESENTED BY THE MANAGING

PARTNER - SRI JAGANMOHAN RAO KOLLURU, DOOR NO.4-36,

PEDDAPULIVARRU, GUNTUR, ANDHRA PRADESH. PIN - 522257

...PETITIONER

AND

1. D EPUTY ASSISTANT COMMISSIONER OF STATE TAX, BAPATLA

CIRCLE, BAPATLA, D.NO-11-2-18,OPPOSITE TO RAILWAY

STATION, SIVALAYAM STREET, BAPATLA, ANDHRA PRADESH-

PIN 522101

2. S TATE OF ANDHRA PRADESH, REPRESENTED BY THE

SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT)

DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS

VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), AP,

PIN -522 503

3. A SSISATANT COMMISSIONER OF STATE TAX, D. NO 11-2-

18,OPPOSITE TO RAILWAY STATION, SIVALAYAM STREET,

BAPATLA, ANDHRA PRADESH-522101

...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 an appropriate writ, order or direction, more in the

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2026:APHC:18217

nature of Writ of Mandamus, setting aside the impugned arrear urgent Notice

dated 07-08-2025 and Notice of attachment and sale of immovable properties

in Form GST DRC-16 dated 28-11-2025, the claimed common show-cause

Notice and its separate summaries and the common adjudication

proceedings and separate claimed adjudication orders and their summaries

issued under Section 74 of the GST Acts by the Respondent No1 and to

pass

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

Pleased to stay the collection of the disputed tax of Rs.12,57,987, the

disputed penalty of Rs.12,57,987, the disputed interest of Rs.340 and the

disputed late fees of Rs.6,35,178 (Total amount of Rs.31,51,493) and to

pass

Counsel for the Petitioner:

1. J.N VENKATA SURESH KUMAR

Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX

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2026:APHC:18217

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri J.N. Venkata Suresh Kumar, learned counsel for the

petitioner and the learned Government Pleader for Commercial Tax appearing

for the respondents.

2. The petitioner is a registered Company, which has been served

with an order of assessment, dated 18.10.2024, passed by the 1^st respondent.

This order of assessment covers the period from 2017-2018 to 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 Sections 73 &

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.Nos.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

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2026:APHC:18217

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 18.10.2024 and remand back to the

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

for each assessment year separately, subj