Anjaneya Traders vs. The State Of Andhra Pradesh
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APHC010179732025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE FIRST 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: 9290/2025 Between:
ANJANEYA TRADERS, REGD. OFFICE AT NO. 1-33, PAKEERPALEM,
SOMARAJUPALLI, SINGARAYAKONDA, PRAKASAM DISTRICT, ANDHRA PRADESH REP. BY ITS PROPRIETOR SMT. ABBURI SUDHA RANI
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI
THE ASSISTANT COMMISSIONER NO II, ONGOLE - II CIRCLE (FAC), ONGOLE
...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Summary of Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 03.06.2022 vide Order AO No. ZH3706220035811 for tax periods 2018-19 to 2020-21 U/s. 74 of APGST Act which does not contain any DIN as being illegal, arbitrary, violative of the provisions of GST Act, contrary to the law settled by this Honble Court and set aside the same and
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also quash all the consequential attachment proceedings or to pass such to pass IA NO: 1 OF 2025 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 the operation of impugned Summary of Order passed by the 2nd Respondent vide FORM GST DRC - 07 Dt. 03.06.2022 vide Order AO No. ZH3706220035811 for tax periods 2018-19 to 2020-21 U/s. 74 of APGST Act pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Peddibhotla Venkata Sai Rajesh, 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 03.06.2022, in FORM GST DRC – 07, passed by the 2nd respondent. This Order of Assessment covers the period from 2018-2019 to 2020-2021. 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.
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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 03.06.2022, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
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:01.04.2026 KPV
5 RRR,J & TCDS,J W.P.No.9290 of 2025
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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.9290 of 2025 (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.