M/S Vijaya Bhaskar Reddy Lakki Reddy vs. The Assistant Commissioner Of Central Tax

M/S VIJAYA BHASKAR REDDY LAKKI REDDY, S/O VENKATA REDDY LAKKI REDDY AGED ABOUT 45 YEARS D.NO.1, ITRAMPETA, AYYAVARIPALLI, B. KODUR, YSR DISTRICT- 516193,ANDHRA PRADESH. GSTIN 37ACIPL3970E2ZH.

THE DEPUTY COMMISSIONER OF CENTRAL TAX, KADAPA CGST DIVISION, III FLOOR, LKR TOWERS, RAJIV MARG, APHB COLONY, KADAPA 516004. 3. THE COMMISSIONER OF CENTRAL TAX, TIRUPATI CGST COMMISSIONERATE, TIRUPATI.-517501

THE UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI 110001. ...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. To quash and set aside the unsigned impugned summary orders issued in Form DRC-07 bearing Reference No. orders in Form DRC-07 bearing Reference No. orders in Form DRC- 07 bearing Reference Nos. ZD3704240243997 dated 26.04.2024 (Annexure P- 4), ZD370424028088C dated

2024 (Annexure P-5) and ZD370524002252V dated 03.05.2024 (Annexure P-6) passed by the 1st Respondent, and the composite Order-in-Original No.08,/2024 (Adjn-GST) dated 22.04.2024 (Annexure P as being illegal, arbitrary, without juri iction and contrary to the provisions of the CGSTJAPGST Act, 2017. 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 all recovery proceedings pursuant to the impugned orders bearing Reference Nos. ZD3704240243997 dated 26.04.2024, ZD370424028088C dated 29.04.2024 and ZD370524002252V dated 03.05.2024, and to pass Counsel for the Petitioner:

The petitioner is a registered Company, which has been served with an Order, dated 22.04.2024, passed by the 1st respondent. This Order of Assessment, covers the tax period from June, 2018 to March, 2019 & March, 2020. 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.

Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 22.04.2024, 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.

2026