Harijana Mahila Sankshema Sangham vs. The State Of Andhra Pradesh
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APHC010087872026
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: 4919/2026 Between:
HARIJANA MAHILA SANKSHEMA SANGHAM, DOOR NO. 7-506, OPPOSITE URDU
SCHOOL, SITARAMANJANEYA PETA, MANGALAGIRI, GUNTUR DISTRICT-52250 3, ANDHRA PRADESH, REPRESENTED BY ITS PRESIDENT, SMT. DASARI HEMALATHA, W/O.
BALASWAMY, AGED 54 YEARS, R/O. 7-506, SEETHARAMANJANEYAPETA, OPPOSITE
URDU SCHOOL, MANGALAGIRI, GUNTUR DISTRICT, ANDHRA PRADESH.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, SECRETARIAT BUILDINGS AT VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH-522237. 2. THE ASSISTANT COMMISSIONER STATE TAX, MANGALAGIRI CIRCLE, MANGALAGIRI, GUNTUR DISTRICT, ANDHRA PRADESH- 522503. 3. THE DEPUTY ASSISTANT COMMISSIONER, MANGALAGIRI CIRCLE, MANGALAGIRI, GUNTUR DISTRICT, ANDHRA PRADESH- 522503. ...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.4919 of 2026
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 a Writ or Order or Direction more particularly one in the nature of Writ of Mandamus declaring the Assessment Order in Form DRC-07 dated 26.04.2023, (without DIN Number and signature) and the Attachment Notice in Form GST DRC-16 dated 27.01.2026, insofar as they relate to clubbing of financial years 2020- 21 and 2021-22 as illegal, arbitrary and also oppose to Article 14 of the Constitution of India as well as oppose to principles of natural justice as well as the orders dated 17.09.2025 passed in WP No. 11028 of 2025 and batch consequentially stay of all further proceedings pursuant to the impugned notices in Din No. 3727012644172 in Form GST DRC-16 dated 27.01.2026 and orders, including the attachment of properties and 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 stay of all further proceedings pursuant to the impugned notices in Din No. 3727012644172 in Form GST DRC-16 dated 27.01.2026 and orders, including the attachment of properties pending disposal of the above writ petition and to pass Counsel for the Petitioner:
V SAI KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
GP FOR FINANCE PLANNING
3 RRR, J & TCDS, J W.P.No.4919 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri V. Sai Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The learned counsel for the petitioner is permitted to amend the prayer in the present Writ Petition, today in the Court itself.
The petitioner is a registered Company, which has been served with an order of assessment, dated 26.04.2023, passed by the 2nd respondent. This order of assessment covers the period from 2020-21 to 2021-22. 4. 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.
4 RRR, J & TCDS, J W.P.No.4919 of 2026
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 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 26.04.2023 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. All or any attachments pursuant to the said 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 MJA
5 RRR, J & TCDS, J W.P.No.4919 of 2026
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 4919/2026
Date:25.02.2026 MJA
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.