Bhagyalakshmi Developers vs. The State Of Ap
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APHC010090342026
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: 5453/2026 Between:
BHAGYALAKSHMI DEVELOPERS, A PROPRIETARY CONCERN REPRESENTED BY ITS PROPRIETRIX,
SMT. AVANTHI APPALABAKTULA D/O A. SIVARARN, AGED 38 YEARS, GSTIN 37AQPPA5200R1 ZJ, HAVING ITS PLACE OF BUSINESS AT 16-67, MOULA NAGAR, GOLLAPUDI, VIJAYAWADA, KRISHNA DISTRICT, ANDHRA PRADESH - 521225. ...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATI.522503
THE DEPUTY ASSISTANT COMMISSIONER STATE TAX, BHAVANIPURAM CIRCLE, NO. I DIVISION, VIJAYAWADA, ANDHRA PRADESH.520012
...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 Writ, Order or Direction, more particularly a Writ of Mandamus, declaring the action of the 2nd Respondent in issuing the Show Cause Notice in Form GST DRC-01 dated 29.09.2025 bearing Case ID AD3712240059338, passing the consequential Order-in-
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Original / proceedings dated 12.11 .2025 under Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017, and issuing the summary of demand in Form GST DRC-07 dated 17.11.2025 bearing Reference No. ZD3 71125020764J, as arbitrary, illegal, without juri iction and unsustainable in law and consequently set aside the same and further declare that the entire initiation and continuation of proceedings under Section 74 of the APGST Act, 2017 against the Petitioner are null, void, and non est in the eye of law and 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 stay / suspend all further proceedings and coercive recovery actions pursuant to the summary of demand in Form GST DRC-07 dated 17.11.2025 bearing Reference No. ZD371125020764J, including but not limited to bank attachment or recovery measures, pending disposal of the present Writ Petition, in the interest of justice and equity and may pass Counsel for the Petitioner:
JYOTHI RATNA ANUMOLU 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 Ms. Jyothi Ratna Anumolu, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 12.11.2025, passed by the 2nd respondent. This order of assessment covers the period from 2021-22 to 2024-25. 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.
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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 12.11.2025, 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:25.02.2026 MJA
5 RRR, J & TCDS, J W.P.No.5453 of 2026
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 5453/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
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.