Sew Infrastructure Limited vs. The Assistant Commissioner Of State Tax
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APHC010292122026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, 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: 15520/2026 Between:
SEW INFRASTRUCTURE LIMITED,, D. NO. 21-9-12A, O LINE, BEHIND SAL BABA TEMPLE, PASUPUTOTA, MADHURANAGAR, VIJAYAWADA, ANDHRA PRADESH - 520 011 REPRESENTED BY THE DEPUTY GENERAL MANAGER (F AND A), SRI ANANTHANARAYANAN P V, S/O LATE VENUGOPALAN A, AGED 64 YEARS, RIO. 3-4-106/E-302, MAYFLOWER PARK, MALLAPUR, KAPRA, RANGA REDDY DISTRICT, TELANGANA - 500 076
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAX, GANDHINAGAR CIRCLE, VIJAYAWADA II DIVISION,D.NO.74-2-20, KMR AND SONS PLAZA, 2ND FLOOR, KRISHNA NAGAR, YANAMALAKUDURU ROAD, VIJAYAWADA, ANDHRA PRADESH - 520 007
THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), AP SECRETARIAT, VELAGAPUDI, ANDHRA PRADESH - 522 503
STATE BANK OF INDIA, LOCAL HEAD OFFICE, BANK STREET, KOTI, HYDERABAD, TELANGANA - 500 095 REPRESENTED BY ITS GENERAL MANAGER
...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 tomay be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that I. The impugned Order bearing Rc. No. SA2/37AADCS4061 P1 ZW/2025 dated 31.12.2025 read with the summary in Form GST DRC 07s bearing Ref. No. ZD371225044270Q dated 31.12.2025, Ref. No. ZD370126002750T dated 03.01.2026, and bearing Ref. No. ZD370126002773L passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case. II. The impugned recovery notice in Form GST DRC-13 bearing ref no. RC No. GSTO-2/37AADCS4061 P1 ZW/2026 dated 30.05.2026 issued by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of India, and to consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. III. Pass any other writ, order or direction which this Honble Court may deem fit and proper in the facts and circumstances of the case. 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 may be pleased to stay the operation of the impugned Order bearing Rc. No. SA2/37AADCS4061P1ZW/2025 dated 31.12.2025 read with the summary in Form GST DRC 07s bearing Ref. No. ZD371225044270Q dated 31.12.2025, Ref. No. ZD370126002750T dated 03.01.2026, and bearing Ref. No. ZD370126002773L passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 and/or pass such IA NO: 2 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 may be pleased to stay the operation of the impugned Form GST DRC-13 RC No. GSTO- 2/37AADCS4061 P1 ZW/2026 dated 30.05.2026 passed by the Respondent No.1 under the provisions of CGST/APGST Act, 2017 and/or pass such Counsel for the Petitioner:
PASUPULETI VENKATA PRASAD Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Pasupuleti Venkata Prasad, the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.
The petitioner is a registered Company, which has been served with an Order, dated 31.12.2025, passed by the 1st respondent. This Order of Assessment, covers the tax period from 01.04.2021 to 31.03.2024. 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.
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.
The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order being a composite order.
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.
Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 31.12.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Consequently, the attachment of the bank account of the petitioner stands set aside.
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 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.15520 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.