Sri. Saginela Ramesh Naidu vs. Union Of INDIA
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APHC010281862023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15427/2023 Between:
SRI. SAGINELA RAMESH NAIDU, WORKS CONTRACTOR S/O. NAGALINGAMAIAH, AGED ABOUT 41 YEARS, D.NO. 25/1/7B1, SANJEEVA NAGAR, NANDYALA DISTRICT, ANDHRA PRADESH.
...PETITIONER AND 1. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI - 110001. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-I) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER STFAC, NANDYAL-I CIRCLE, KURNOOL DIVISION, KURNOOL, ANDHRA PRADESH.
THE COMMISSIONER, MUNICIPAL CORPORATION, NANDYAL, NANDYAL DISTRICT, ANDHRA PRADESH.
THE DISTRICT MEDICAL AND HEALTH OFFICER, DISTRICT MEDICAL AND HEALTH OFFICE, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH.
...RESPONDENT(S):
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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 writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned proceedings of the Assistant Commissioner (ST) (FAC), Nandyal-I Circle, Kurnool- Division dated 11-02-2023 in Ref. No. AD3709210039575 under CGST /SGST Acts 2017 levying GST, interest and penalty for the tax period 2018-19 to 2021-22 without payment of GST by the State as also the denial of input tax credit for failure on the part of the preceding suppliers in uploading the invoices or payment of taxes as illegal, arbitrary, improper, violative of articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same and pass IA NO: 1 OF 2023 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 proceedings vide Annexure-P 1 dated 11-02¬2023 pending isposal of the writ petition and pass such Counsel for the Petitioner:
M V J K KUMAR Counsel for the Respondent(S):
GP FOR MED HEALTH AND FAMILY WELFARE
GP FOR COMMERCIAL TAX 3. 3
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri M. V. J. K. Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 11.02.2023, passed by the 3rd respondent. This order of assessment covers the period from 2018-19 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 Sections 73 & 74 of the GST Act, 2017 and consequently, set aside the impugned order of assessment.
A Division Bench of this Court, in W.P.Nos.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 11.02.2023 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Coercive steps taken against the petitioner, including attachment, for recovery of the dues under this order shall also stand set aside. 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: 25.02.2026
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 15427 of 2023
Date: 25.02.2026
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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.