M/S. Pavan Kumar Reddy Bhumireddy vs. The Deputy Assistant Commissioner (State Tax)
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APHC010126032026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE EIGHTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6940/2026 Between:
M/S. PAVAN KUMAR REDDY BHUMIREDDY,, D.NO. 9/140-8, SAIPETA, KADAPA, KADAPA DISTRICT, ANDHRA PRADESH, 51600
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, O/O THE ASSISTANT COMMISSIONER,
KADAPA-1 CIRCLE,KADAPA, ANDHRA PRADESH. PIN -516001
THE JOINT COMMISSIONER ST, KADAPA DIVISION, ANDHRA PRADESH. PIN -516001
THE ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH. PIN -520002
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. PIN -522237
...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 to issue a Writ, Order or direction particularly one in the nature WRIT
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OF MANDAMUS a. Setting aside the composite impugned order vide bearing Document Identification Number DIN3722092533926 dated 18.09.2025 raising a demand of Tax of Rs. 73,63,226/-(CGST of Rs. 36,81,613/- and SGST of Rs.36,81,613/-) for the period from 2019-20 to 2023-24 under Section 74 of the CGST/SGST Act, 2017. b. Setting aside impugned order for the payment of the Interest of Rs. 35,42,164/-, (CGST of Rs. 17,71,082/- and SGST of Rs. 17,71,082/-) under Section 50 of the CGST/SGST Act, 2017. c. Setting aside the order for the payment of the Penalty of Rs. 73,63,226/-(CGST of Rs. 36,81,613/- and SGST of Rs.36,81,613/-) under Section 74 of the CGST/SGST Act, 2017. Pass such 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 may pleased to order stay of recovery of demand pursuant to the Impugned Orders bearing Document Identification Number. DIN3722092533926 dated 18.09.2025 issued by Respondent No. 1, and to pass such Counsel for the Petitioner:
K.RAGHAVENDER REDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following:
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri.K.Raghavendra Reddy, 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 18.09.2025, passed by the 1st respondent. This order of assessment covers the period from 2019-20 to 2023-24. 3. 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 a composite order of assessment. In that view of the matter, the present Writ
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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 18.09.2025, 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:18.03.2026 SSA/CMK
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6940/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
SSA/CMK
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.