M/S. Praise Minerals vs. The Assistant Commissioner (St)
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APHC010093532026
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: 5308/2026 Between:
M/S. PRAISE MINERALS,, SY. NO. 276/3A, 338 TO 340, OBULAVARIPALLE, GOVINDAMPALLE, YSR DISTRICT, KADAPA REP. BY ITS PROPRIETOR, SRI. THALLEM VENKATA RAMANA REDDY S/O. THALLEM SUBBA REDDY, AGED ABOUT 56 YEARS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, MADANAPALLE CIRCLE, MADANAPALLE, CHITTOOR DISTRICT, ANDHRA PRADESH. 517325
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 52238
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 pleased topleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned composite Order of adjudicating authority -1st Respondent herein passed in Form GST DRC - 07 dated 29- 10-2025 in DIN DIN3729102589379 levying tax, penalty and
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interest under section 74 of GST Act, 2017 for the tax periods 2020-21 and 2021-22 on the alleged ground of variation of turnover declared in GSTR-1 and turnover declared in GSTR-3B as illegal, arbitrary, improper, unjust and unfair, also contrary to the provisions of the GST Law 2017 and passed the composite order which is not permissible under law and contrary to the judgement of this Hon'ble Court, without juri iction and authority of law, violation of principles of natural justice, violative of articles 14, 19(1 )(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 29-10-2025 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 collection of disputed tax interest & penalty pursuant to impugned composite Order of adjudicating authority -1st Respondent herein passed Impugned composite Order of adjudicating authority -1st Respondent herein passed in Form GST DRC -07 dated 29-10- 2025 in DIN : DIN3729102589379 for the tax periods 2020-21 and 2021-22 pending disposal of the writ petition Counsel for the Petitioner:
V Y PRABHUVU 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 K. Rajasekhar, learned counsel representing Sri V.Y. Prabhuvu, 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 29.10.2025, passed by the 1st respondent. This order of assessment covers the period from 2020-21 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 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
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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 29.10.2025 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
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 5308/2026
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.