Judgment
APHC010233582026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12704/2026 Between:
1. M/S GREENFY INDIA, REP. BY ITS MANAGING PARTNER, MRS. B.
NAGA SUBHASHINI, 1-48, GROUND FLOOR, MUNAGAPAKA, MACHERLA, GUNTUR-522 426.
...PETITIONER AND 1. ADDITIONAL COMMISSIONER, VISAKHAPATNAM CENTRAL GST COMMISSIONERATE,
GST BHAVAN, PORT AREA, VISAKHAPATNAM-530 035.
2. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING SANSAD MARG, NEW DELHI-110 001.
3. STATE OF ANDHRA PRADESH, REP.
BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT- 522 237.
4. DIRECTORATE GENERAL OF GST INTELLIGENCE, VISAKHAPATNAM ZONAL UNIT, VISAKHAPATNAM-530 020.
...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
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pleased topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the order dated 28.03.2026 passed by the 1st Respondent under Section 74 of the GST Act for the period from January, 2020 to September, 2022 (2019-20 to 2022-23) as being illegal. contrary to the record, barred by time for the years 2019-20, 2020-21 and 2021- 22, in violation of principles of natural justice for not granting an opportunity of cross-examination and in the teeth of the judgment of this Hon'ble Court in the case of M/s. SJ Constructions (2025(9) TMI 1215) for passing a consolidated order for multiple years and 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 grant interim stay of all further proceedings in pursuance of the impugned order dated 28.3.2026 for the years 2019-20 to 2022-23, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship and pass Counsel for the Petitioner:
1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S):
1. KUNUKU DURGA PRASAD(STANDING COUNSEL FOR CBIC) 2. GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Karthik Ramana Puttamreddy, the learned counsel appearing for the petitioner and Sri Kunuku Durga Prasad, the learned Standing Counsel, appearing for the respondents.
2.
The petitioner is a registered Company, which has been served with an Order, dated 28.03.2026, passed by the 1st respondent. This Order of Assessment, covers the tax period from January, 2020 to September, 2022.
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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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 28.03.2026, 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 date of receipt of this order shall be excluded for the purpose of limitation. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_______________ T.C.D. SEKHAR, J
Date:17.06.2026 KPV
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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.12704 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
17.06.2026
KPV