A Narayana vs. The State Of Ap
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APHC010436172023
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: 22589/2023 Between:
A NARAYANA, WORKS CONTRACTOR S/O. A. SUBBARAYUDU AGED ABOUT 68 YEARS, D.NO. 28/759/CZ, NGO'S COLONY, NANDYAL -518 502, NANDYAL DISTRICT.
...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-1) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER OF ST, NANDYAL CIRCLE-H, NANDYAL, NANDYAL DISTRICT, ANDHRA PRADESH.
THE JOINT COMMISSIONER OF ST, KURNOOL, KURNOOL DISTRICT, ANDHRA PRADESH.
THE A P STATE POWER DISTRIBUTION CORPORATION LTD, KURNOOL,ANDHRA PRADESH.
THE EXECUTIVE ENGINEER, PANCHAYAT RAJ DEPARTMENT, NANDYAL, NANDYAL DISTRICT, ANDHRA PRADESH.
...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,
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in the nature of Writ of CERTIORARI after calling for the entire records relating to the impugned proceedings of assessment in Form GST DRC-07 dated 22-06-2023 served on 24-06-2023 in case No. 2342/2022/DIBN3722062354752 issued by the Assistant Commissioner (ST), Nandyal-II Circle, Nandyal for the tax period 2017-18 to 2022-23 under CGST and SGST Acts 2017 as illegal, arbitrary, without authority of law and without juri iction and also in violation of the principles of natural justice and pass IA NO: 1 OF 2023 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 all further proceedings arising out of the impugned order dated 22-06-2023 issued by the Assistant Commissioner, ST Nandyal —II Circle, Nandyal pending disposal of the writ petition and pass Counsel for the Petitioner:
M V J K KUMAR Counsel for the Respondent(S):
VENKATA RAMA RAO KOTA SC FOR APSPDCL
GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri M. V. J. K. Kumar, 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 22.06.2023, passed by the 3rd respondent. This order of assessment covers the period from 2017-18 to 2022-23. 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 Sections 73 & 74 of the GST Act, 2017 and consequently, set aside the impugned order of assessment.
A Division Bench of this Court, in W.P.Nos.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
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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 22.06.2023 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Coercive steps taken against the petitioner, including attachment, for recovery of the dues under this 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
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 22589 of 2023
Date: 25.02.2026
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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.