Durga Enterprises vs. The Assistant Commissioner Of Central Tax
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APHC010098782026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE ELEVENTH 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: 5874/2026 Between:
DURGA ENTERPRISES, HAVING ITS REGD. PREMISES AT D. NO. 27-1-58,
SATYA ESTATE, MUDDA SUBBAIAH STREET VIJAYAWADA, KRISHNA, ANDHRA PRADESH REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. P VENKATESWARA SWAMY
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, VIJAYAWADA COST DIVISION, STALIN CORPORATE, ROAD NO. 2, INDUSTRIAL ESTATE, AUTO NAGAR VIJAYAWADA - 520 007
THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, CENTRAL SECRETARIAT NEW DELHI - 110 001
...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 issue Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the 1st Respondent in ORDER IN ORIGINAL NO. 64/2025-26-GST Dt. 30.12.2025 for the tax periods FY 2018- 19, 2019-20, 2020-21 U/s. 74 of the CGST Act, 2017 in Consolidated manner
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as illegal, arbitrary, violative of GST Act, 2017 and Set Aside the same or to 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 SUSPEND the operation of impugned Assessment Order passed by the U‘ Respondent in ORDER IN ORIGINAL NO. 64/2025-26-GST Dt. 30.12.2025 for the tax periods FY 2018-19, 2019-20, 2020-21 U/s. 74 of the CGST Act, 2017 including collection of dues pending disposal of the present Writ Petition or to pass Counsel for the Petitioner:
PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S):
SANTHI CHANDRA
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The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P.V.Sai Rajesh, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a registered firm, which has been served with an order in Original, dated 30.12.2025 vide No.64/2025-26-GST, by the 1st respondent. This assessment order covers the period from 2018-2019, 2019-2020 and 2020-2021. 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.
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 in Original being 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 in Original, dated 30.12.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, that 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 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: 11.03.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 5874/2026
Date: 11.03.2026 KA
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.