M/S. Cvsr Constructions (Now Closed) vs. The Assistant Commissioner (St)
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APHC010098012026
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: 5430/2026 Between:
M/S. CVSR CONSTRUCTIONS (NOW CLOSED),, REP. BY ITS PROPRIETOR MR. CHENNAKKAGARI VENKATA SUBBA REDDY, D. NO. 7/426-7, YMR COLONY, SARASWATHI VIDYA MANDIR SCHOOL BACKSIDE, PRODDATUR, YSR KADAPA DISTRICT, ANDHRA PRADESH.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, PRODDATUR-I CIRCLE, D.NO 24/586, RAMESWARAM ROAD,
VASANTHAPETA, PRODDUTUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516164. 2. THE DEPUTY ASSISTANT COMMISSIONER ST, O/O THE ASSISTANT COMMISSIONER (ST), PRODDATUR - II CIRCLE, D.NO . 24/586, RAMESWARAM ROAD, VASANTHAPETA, PRODDUTUR, YSR KADAPA DISTRICT, ANDHRA PRADESH - 516164. 3. THE STATE OF ANDHRA PRADESH, , REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, THROUGH SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, 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 more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte 'Order of Assesment vide A.O. No. ZH3710210D42553, dated 01-10-2021, passed by the First Respondent for the F.Y.s 2017- 18 (from Feb'2018), 2018-19 and 2019-20 (up to Dec'2019), which is a single Order passed for Multiple Assessment Years, which does not contain either physical or digital signature and is an unsigned order, which does not contain DIN, which was passed by invoking S. 74 without the ingredients for invoking the same not being available, which was passed without serving any show cause notice or other notice and without affording any opportunity of hearing to the Petitioner, in which interest was imposed @ 24percent, as without juri iction, without authority, contrary to law, invalid, non-est, not an order in the eye of law, violative of the principles of natural justice, and even on merits not sustainable and illegal and consequently set aside the same and further set aside the impugned 'Notice for Auction of Immovable/Movable Property under Section 79(1 )(d)' in Form GST DRC-17, dated 09-02-2026, issued by the Second Respondent, 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 grant stay of all further proceedings, including recovery of tax, interest and penalty, pursuant to the impugned Ex-Parte “Order of Assesment” vide A.O. No. ZH3710210D42553, dated 01-10- 2021, passed by the First Respondent for the F.Y.s 2017-18 (from Feb’2018), 2018-19 and 2019-20 (up to Dec’2019), and pass IA NO: 2 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 the impugned “Notice for Auction of Immovable Property/Movable Property under Section 79(1 )(d)” in Form GST DRC-17, vide DIN3709022636934, dated 09-02-2026, issued by the Second Respondent and pass Counsel for the Petitioner:
G NARENDRA CHETTY 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 Sri G. Narendra Chetty, 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 01.10.2021, passed by the 1st respondent. This order of assessment covers the period from 2017-18 to 2019-20. 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.
The learned Government Pleader has raised a preliminary objection that the Writ Petition has been filed with inordinate delay inasmuch as the impugned order of assessment was passed on 01.10.2021, while the Writ Petition has been filed only in February, 2026. 5. The medical record, produced by the petitioner, shows that the petitioner, apart from suffering from depressive psychosis, had also suffered from a cardiac problem resulting in heart attack and subsequent medical intervention. Apart from this, the petitioner had also suffered with liver
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problem, which required hospitalization. Thereafter, the petitioner also had to undergo surgery for appendicitis.
In these circumstances, we are of the view that a liberal view has to be taken in condoning the delay in approaching this Court.
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 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 01.10.2021, 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
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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.
In view of setting aside the impugned order of assessment, the proposed auction, under the notice, dated 09.02.2026, shall not be taken up. However, this would not preclude the authorities from completing the assessment expeditiously and take further steps for recovery, if any amounts are due. 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
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173
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 5430/2026
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.