M/S. Lekcon Infrastructure Private Limited vs. The Additional Commissioner
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APHC010131032026
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: 7355/2026 Between:
M/S. LEKCON INFRASTRUCTURE PRIVATE LIMITED,, SRIKAKULAM DISTRICT, PEDDINTI VARI STREET, PATHAPATNAM SUB-POST OFFICE, PATHAPATNAM, SRIKAKULAM, ANDHRA PRADESH - 53213, REP. BY ITS AUTHORIZED REPRESENTATIVE MR. A. RAMA RAO.
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER, O/O THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, VISAKHAPATNAM
COST COMMISSIONERATE, GST BHAVAN, PORT AREA, VISAKHAPATNAM, VISAKHAPATNAM DISTRICT, ANDHRA PRADESH - 530035. 2. THE JOINT COMMISSIONER ST, NARASANNAPET
CIRCLE, VIZIANAGARAM DIVISION, SRI DEVI NAGAR, NARASANNAPET, SRIKAKULAM DISTRICT, ANDHRA PRADESH - 532421
THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDING, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, 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
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pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Order-in- Original No. VSP-CGST-ADC-20-2025-26, dated 17-12-2025 passed by the First Respondent r.w. the Summary of Orders, dated 17-12-2025 passed by the Second Respondent, for the F.Y.s 2018-19 to 2022-23 under the GST Acts, 2017, which is a Single Order passed for Multiple Years, which was passed by invoking S. 74 even though the ingredients for invoking the same are not available, where penalty that too @ 100percent was imposed without justification, and which even on merits is unsustainable, as arbitrary, capricious, contrary to law, without authority, without juri iction, partly barred by limitation, unjust, unsustainable and illegal and consequently set aside the same and 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 to grant stay of all further proceedings, including recovery of tax, interest and penalty pursuant to the impugned Order-in-Original No. VSP-CGST-ADC-20- 2025-26, dated 17.12.2025 passed by the First Respondent r.w. the Summary of Orders, dated 17-12-2025 passed by the Second Respondent, for the F.Y.s 2018-19 to 2022-23 under the GST Acts, 2017, and pass Counsel for the Petitioner:
G NARENDRA CHETTY 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. RaghunandanRao)
Heard Sri.G.Nagendra Chetty, learned counsel for the petitioner and Sri.PSP Suresh Kumar, learned standing counsel appearing for the respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 17.12.2025, passed by the 1st respondent. This order of assessment covers the period from 2018-19 to 2022-23. 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
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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 17.12.2025, 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: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: 7355 of 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.