Chenchu Lightings vs. The Superintendent Of Central Tax
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APHC010276122026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY, THE FIFTEENTH 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: 14699/2026 Between:
CHENCHU LIGHTINGS, ( REP. BY ITS PROPRIETOR MR. CHENCHU KRISHNAIAH INTURU) HSC NO 631334015929, SRI KAHAHASTRI ROAD, MANNARPOLUR VILLAGE, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH - 524121
...PETITIONER AND 1. THE SUPERINTENDENT OF CENTRAL TAX, SULLURPET CGST RANGE, D.NO. 12/297, KAPU STREET, SULLURPET, TIRUPATI DISTRICT, ANDHRA PRADESH - 524121
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE DIVISION, NELLORE, ANDHRA PRADESH.-524003
THE JOINT COMMISSIONER OF CENTRAL TAX APPEALS, D.NO.3- 30-15, RING ROAD, GUNTUR, ANDHRA PRADESH 522 006. 4. THE COMMISSIONER OF CENTRAL TAX, GUNTUR CGST COMMISSIONERATE, GST BHAVAN, KANNAVARITHOTA, GUNTUR, ANDHRA PRADESH.522004
UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 a Writ, Order or direction particularly one in the nature 'WRIT OF MANDAMUS a. Setting aside the composite and unsigned impugned Order Form DRC-07 Reference No. ZD3712240384877 dated 26.12.2024 raising a Tax demand of Rs. 1,58,294/- (COST Rs. 79,147/- SGST Rs. 79,147/-), under Section 74(1) of the CGST Act, 2017. in b. Setting aside the impugned order for payment of applicable Interest under Section 50(1) of the CGST/APGST Act, 2017 read with Rule 88B of the CGST Rules, 2017. c. Setting aside the impugned order for payment of Penalty of Rs. 1,58,294/- (CGST Rs. 79,147/- SGST Rs. 79,147/-), under Section 74(9) of the CGST Act, 2017 read with Section 122(2)(b) of the CGST Act, 2017. d. 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 order stay of recovery of demand pursuant to the Impugned Order in Form DRC-07 vide Reference No. ZD3712240384877 dated 26.12.2024 issued by Respondent No. 1, and to pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:
K.RAGHAVENDER REDDY Counsel for the Respondent(S):
SANTHI CHANDRA The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri K. Raghavender Reddy, the learned counsel appearing for the petitioner and Smt. Santhi Chandra, the learned Standing Counsel appearing for the respondents.
The petitioner is a registered Company, which has been served with an Order, dated 26.12.2024, passed by the 1st respondent. This Order of Assessment, covers the period, 2017-2018 & 2018-2019. 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 26.12.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
This order shall be subject to the condition of the petitioner depositing 20% of the disputed tax within a period of three (03) weeks from the date of receipt of this order. Any payment made, by the petitioner, after the impugned order, had been passed, shall be set off, for the purpose of calculating the aforesaid 20%.
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:15.06.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.14699 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.