M/S. Katyayani Constructions vs. The Assistant Commissioner Of Central Tax
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APHC010142742026
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: 7591/2026 Between:
M/S. KATYAYANI CONSTRUCTIONS,, (A FIRM REGISTERED UNDER THE PARTNERSHIP ACT, 1961) D. NO. 3/20, CHIYYAPADU (V), CHAPAD MANDAL, YSR KADAPA DISTRICT, ANDHRA PRADESH-516355 REP. BY ITS MANAGING PARTNER, MR. P. CHANDRASEKHAR REDDY.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, KADAPA DIVISION, D. NO. 1/2553-1, III FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, KADAPA, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516004. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, 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 pleased to issue an appropriate Writ, Order or Direction, more particularly in
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the nature of MANDAMUS holding that the impugned Order-in- Original No. YL04-16/2025-26 (GST) (Adjn), dated 01-12-2025, passed by the First Respondent for the Financial Years 2019-20 to 2021-22 under the GST Acts, 2017, which is a Single Order passed for multiple Financial Years, the connected Order under Section 74, vide Reference No. ZD371225007155P, dated 05-12-2025, of which does not contain any physical or digital signature and is an unsigned order, which was passed by invoking S. 74 even though the ingredients for invoking the same are not available, and even on merits as arbitrary, capricious, without juri iction, violative of the principles of natural justice, baseless, contrary to law and illegal and consequently set aside the same 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 grant stay of all further proceedings, including recovery of balance tax, interest and penalty, pursuant to the impugned Order-in- Original No. YL04-16/2025-26 (GST) (Adj) dated, 01-12-2025, passed by the First Respondent for the Financial Years 2019-20 to 2021-22 under the GST Acts, 2017, Counsel for the Petitioner:
G NARENDRA CHETTY Counsel for the Respondent(S):
SANTHI CHANDRA
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.Nagendra Chetty, 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 01.12.2025, passed by the 2nd respondent. This order of assessment covers the period from 2019-20 to 2021-22. 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 01.12.2025, 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: 7591/2026 (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.