Srikanth Kalva vs. The Assistant Commissioner
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APHC010124722026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6879/2026 Between:
SRIKANTH KALVA, RETIRED PARTNER OF M/S.VISWAM GRANITES,
D.NO.15-2-17, BEHIND CENTURY CLUB, MAHARANIPETA, VISAKHAPATNAM-530002
SRI. KALVA VIJAYA BHASKAR,, RETIRED PARTNER OF M/S.VISWAM GRANITES
...PETITIONER(S) AND 1. THE ASSISTANT COMMISSIONER, (ST), KRUPAM MARKET CIRCLE, VISAKHAPATNAM -1 DIVISION, V ISAKHAPATNAM .- 530001
THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, VIJAYAWADA. 520007
THE STATE OF ANDHRA PRADESH, REP. BY ITS SECRETARY, DEPARTMENT OF MINES AND GEOLOGY, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. A.P. -522238
THE DEPUTY ASSISTANT COMMISSIONER ST, KRUPAM MARKET CIRCLE, VISAKHAPATNAM -1 DIVISION, VISAKHAPATNAM. 5 30001
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. A.P.-522238
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, 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 A. to issue a Writ of Mandamus or any other
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appropriate writ or order or direction declaring that the levy of tax on the supplies made to SEZ unit, by the Assessee-Firm and 'the amount paid as Royalty' by the Assessee-Firm to the 3rd Respondent is not to receive any service. hence GST levied by the 1st Respondent on the Royalty paid to the 3rd Respondent, as illegal, arbitrary and contrary to the provisions of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017, and contrary to the Articles 19(l)(g) and 265 of the Constitution of India and without Juri iction and void. consequently B. to set aside the common Summary of the Order dt. 07-12-2024 (Ex. P- 1 Colly), passed by the 1st Respondent for the tax period from 01-07- 2017 to 31-03- 2024, and the impugned endorsement (Ex. P-8) issued by the 2nd Respondent and / or to pass such other order or orders as deemed fit in the circumstances of the case, or alternatively C. to declare 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 GST Act, 2017, and consequently to set aside the assessment order (Ex. P-1) passed by the 1st Respondent and the impugned endorsement (Ex. P-8) issued by the 2nd Respondent, or alternatively D. to set aside the impugned endorsement (Ex. P-8) issued by the 2nd Respondent and to direct the 2nd Respondent to admit the appeal and to decide the appeal on merits, and / or to pass such other order or orders as deemed fit in the circumstances of the case, or alternatively E. to declare that the Petitioner is liable to pay GST on Royalty paid to the 3rd Respondent only at the rate of 5percent as per the rate applicable to the goods as per SI. No.126 of the Notification No.Ol/2017-CT (Rate), dated 28.06.2017. 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 stay pleased all further proceeding pursuant to the impugned proceedings of the common Summary of the Order dt. 07-12-2024 (Ex. P-1), passed by the 1st Respondent for the tax period from 01-07-2017 to 31-03- 2024, pending disposal of the Writ Petition as otherwise, the petitioner will be put to much hardship and severe loss. Counsel for the Petitioner(S):
A SARVESWAR RAO Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
GP FOR MINES AND GEOLOGY
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri A. Sarveswar Rao, learned counsel 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 of assessment, dated 07.12.2024, passed by the 1st respondent. This order of assessment covers the period from 2017-18 to 2023-24. 4. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the GST Act, 2017, and consequently, set aside the impugned order of assessment.
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 of assessment being
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a composite order of assessment. 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 of assessment, dated 07.12.2024 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, the period from the date of issuance of the impugned order of assessment till the date of receipt of this order shall be excluded for the purposes 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:08.04.2026
MJA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6879/2026
Date:08.04.2026 MJA
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.