M/S. Sri Balaji Consultancy Services vs. The Assistant Commissioner (State Tax)
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APHC010094432026
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: 5499/2026 Between:
M/S. SRI BALAJI CONSULTANCY SERVICES, D.NO. 8-504, JALLEDAPAVAN BHARGAVPET, MANGALGIRI, GUNTUR,ANDHRA PRADESH -522503 REP BY ITS MANAGING PARTNER SRI. B. SRINIVASA RAO, S/O. LATE. B. MADHAVA RAO AGED ABOUT 54 YEARS.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAX, MANGALAGIRI CIRCLE, MANGALAGIRI, ANDHRA PRADESH.-522503
THE APPELLATE AUTHORITY AND A ITIONAL COMMISSIONER, (STATE TAX), VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH. - 520010
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 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 topleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 28-11-2023 for the assessment years 2018-19 to 2022-23 in a composite manner not serving the intimation notice, show cause notice or orders to the Petitioner but simply uploading the same and when challenged in appeal the rejection order passed by the 2nd Respondent dated 28-01-2026 as illegal, arbitrary, unjust, improper, unethical highhanded, and contrary to the provisions of Finance Act 1994 or GST Act 2017 and violative of articles 14, 19(1)(g), 21, 265 and 300- A of Constitution of India and to read down the section 169 of the GST Act 2017 to the effect that uploading in the portal is not a service by itself 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 stay all further proceedings pursuant to the impugned order dated 28-11- 2023 for the assessment years 2018-19 to 2022-23 pending disposal of the writ petition Counsel for the Petitioner:
M V J K KUMAR 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 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 of assessment, dated 28.11.2023 in FORM GST DRC-07, by the 1st respondent. This assessment order covers the period from 2018-2019 to 2022-2023. 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
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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 28.11.2023 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: 5499/2026
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.