M/S. Jyothi Constructions vs. The State Of Andhra Pradesh
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APHC010085592026
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: 4745/2026 Between:
M/S. JYOTHI CONSTRUCTIONS,, REP BY ITS PROPRIETOR, BANDI JYOTHI, D.NO., 9-9/19, KANKIPADU, VANI NAGAR KRISHNA DISTRICT, ANDHRA PRADESH
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, GUNTUR DISTRICT, ANDHRA PRADESH.522238
THE ASSISTANT COMMISSIONER ST, ,PATAMATA- CIRCLE NO III, D.NO., PLOT NO.8, JRR COMPLEX, 2ND FLOOR, AYODYA NAGAR, BESIDE LOTUS LANDMARK ENTRANCE GATE, VIJAYAWADA, NTR DISTRICT, ANDHRA PRADESH-520003. 3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, 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 pleased tomay be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Order of Assessment, Penalty, Interest and Late Fees passed by the Respondent no.2
vide DRC-07 Ref no
2 RRR, J & TCDS, J W.P.No.4745 of 2026
/ZD371225003812P/DIN3703122564711/2024-25, dated 03-12- 2025 for the Financial Years 2019-20, 2020-21,2021-22, 2022-23, 2023-24, 2024-25, 2025-26 (Upto April, 2025) under the IGST, COST and SGST Acts, 2017, which is a single order passed for Multiple Assessment Years, which was passed pursuant to a single authorization for making inspection without any post-inspection authorization for making Assessment, which was passed by invoking S. 74 even though the ingredients for Invoking the same are not available only for the purpose of availing the larger period of limitation under the said Provision as otherwise the Impugned order would be partly barred by limitation if passed u/S. 73, as without juri iction, without authority, partly barred by limitation and even on merits not sustainable and illegal and consequently set aside the same and to pass such 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 may be pleased to grant stay of all further proceedings, including recovery of tax, penalty, interest and late Tees pursuant to the impugned Order of Assessment, Penalty, Interest and Late Fees passed by the Respondent no.2 vide DRC-07 Ref no /ZD371225003812P/DIN3703122564711/2024-25, dated 03-12- 2025 for the Financial Years 2019-20, 2020-21,2021-22, 2022-23, 2023-24, 2024-25, 2025-26 (Upto April, 2025) under the IGST, COST and SGST Acts, 2017, pending disposal of the above writ petition and to pass such Counsel for the Petitioner:
PILLIX LAW FIRM Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
3 RRR, J & TCDS, J W.P.No.4745 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard M/s. Pillix Law Firm, 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 03.12.2025, passed by the 2nd respondent. This order of assessment covers the period from 2019-20 to 2025-26. 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.
4 RRR, J & TCDS, J W.P.No.4745 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 03.12.2025, 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.4745 of 2026
223
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 4745/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
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.