Judgment
APHC010434162026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] WEDNESDAY, THE 9th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23724/2026 Between:
1. M/S MOORAM KIRAN KUMAR REDDY, PENDEGANTI NAGAR, DOOR NO.1-67-20-1, 1-1 TO 1-210, BANAGANAPALLE, KURNOOL DISTRICT - 518 124, ANDHRA PRADESH, REPRESENTED BY ITS PROPRIETOR, SRI MOORAM KIRAN KUMAR REDDY
...PETITIONER AND 1. ASSISTANT COMMISSIONER OF CENTRAL TAX, NANDYAL - 2 RANGE,
KURNOOL CGST DIVISION,
TIRUPATHI GST COMMISSIONERATE, N.R PETA, KURNOOL -518001.
2. ASSISTANT COMMISSIONER OF CENTRAL TAX, KURNOOL CGST DIVISION, NEAR CHILDREN'S PARK, N.R PETA, KURNOOL - 518 001. 3) 3. THE DIRECTOR, MINES AND GEOLOGY DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, ANDHRA PRADESH SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT.
4. THE DEPUTY DIRECTOR, MINES AND GEOLOGY DEPARTMENT, ANANTHAPURAM, ANDHRA PRADESH.
5. THE ASSISTANT DIRECTOR, MINES AND GEOLOGY DEPARTMENT, ANANTAPURAM 2, TADIPATRI, ANDHRA PRADESH.
6. UNION OF INDIA, REPRESENTED BY ITS SECRETARY,
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DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI.
7. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAXES), ANDHRA PRADESH SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT
...RESPONDENT(S):
Counsel for the Petitioner:
1. S SURI BABU Counsel for the Respondent(S):
1. P S P SURESH KUMAR 2. GP FOR MINES AND GEOLOGY
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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:23724 of 2026 The Court made the following Order: (per Sri Justice Ninala Jayasurya)
Heard learned counsel for the petitioner, who appeared through online.
Also heard Mr. P.S.P Suresh Kumar, learned Government Pleader representing the respondent No.7.
2.
Petitioner, registered dealer under Goods and Services Tax Act, 2017 (for short “the Act”) with GSTIN:37ASYPR7852F1ZS, is engaged in the business of extracting minor and major minerals. Aggrieved by common Show Cause Notice dated 28.07.2026 issued by respondent No.2, filed the present writ petition on various grounds.
3.
Learned counsel for the petitioner while referring to the various averments made in the affidavit filed in support of the writ petition, made submissions inter alia that the show cause notice of respondent No.2 covering tax period for the different Assessment Years i.e., 2020-21 to 2022-23 is not sustainable, in the light of the decision rendered by this Court in S J Constructions vs. The Assistant Commissioner & ors. (W.P No.11028 of 2025) dated 17.09.2025., and seeks to allow the writ petition by setting aside the impugned orders.
4.
On the other hand, Mr. Suresh Kumar, while refuting the said contentions sought to sustain the impugned order. His submission is that the petitioner instead of availing the remedy of appeal had straightaway filed the present writ petition and the same is not maintainable. He submits that insofar as case of S J Constructions (referred to supra) is concerned, it is only with reference to passing of composite orders but not composite notices and therefore, the same is not applicable to the facts of the present case, wherein a composite show cause notice is issued.
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5.
This Court has considered the submissions made and perused material on record.
6.
On perusal of the judgment in S J Constructions, it is discernible that a co-ordinate Bench has dealt with the aspect of issuance of composite notices, in para-15 and at para-18 held as follows:
“18. In the circumstances, we are of the opinion 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.” Be that as it may.
7.
Though several contentions were raised in the writ petition, this Court deems it not necessary to examine the same in detail. Suffice to state that impugned notice is liable to be set aside on the ground that the same is a composite show cause notice covering the tax periods 2020-21 to 2022-23, in the light of the decision referred to supra.
8.
Therefore, Writ Petition is disposed of by setting aside the impugned notice.
9.
Needless to observe that respondent No.2 is at liberty to issue separate show cause notices in respect of relevant tax periods and proceed with the assessments in accordance with law, after giving opportunity to the petitioner.
No costs. Miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE NINALA JAYASURYA
_____________________ JUSTICE T.C.D.SEKHAR Date:09.09.2026 Ksj
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44 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
Writ Petition No:23724 of 2026
Date:09.09.2026 Ksj