Tsr Nirmaan Private Limited vs. The Additional Commissioner Of Central Tax
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APHC010164922026
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: 8558/2026 Between:
TSR NIRMAAN PRIVATE LIMITED,, 8/293, ALLUR MAIN ROAD, ALLUR, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH- 524 315 REPRESENTED BY ITS MANAGING DIRECTOR SHRI. T. SURESH KUMAR REDDY, S/O. T. RAMI REDDY AGED 60 YEARS, R/O. 8-2-277/2, ROAD NO.3, UBI COLONY, BANJARA HILLS, HYDERABAD, TELANGANA- 500 034
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST BHAVAN, KANNAVARI THOTA, GUNTUR, ANDHRA PRADESH - 522
THE JOINT COMMISSIONER OF CENTRAL TAX, GUNTUR CENTRAL GST AUDIT COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM- 530 035
THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NELLORE CGST DIVISION, GST BHAVAN, D.NO.24-7-205/2, PLOT NO.121, 12TH ROAD, MAGUNTA LAYOUT, NELLORE -524 003. 4. UNION OF INDIA, MINISTRY OF FINANCE, REPRESENTED BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110 001
...RESPONDENT(S):
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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 more particularly one in the nature of a Writ of Mandamus declaring that impugned order in Order-in- Original No. GUN-GST-000- ADC-93/2025-26-GST dated 29.12.2025 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 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 operation of the impugned order Order-in-Original No. GUN- GST-OOO-ADC-93/2025-26- GST dated 29.12.2025 and pass Counsel for the Petitioner:
PASUPULETI VENKATA PRASAD 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 P. Venkata Prasad, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing for the respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 29.12.2025, passed by the 1st respondent. This order of assessment covers the period from 2018-19 to 2022-23. 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
4 RRR, J & TCDS, J W.P.No.8558 of 2026
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.
The learned counsel for the petitioner also contends that the order requires to be set aside on the additional ground of lack of juri iction. The said issue can be raised before the Assessing Authority in the course of arguments and the same is left open.
Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 29.12.2025 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:01.04.2026 MJA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 8558/2026
Date:01.04.2026 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.