Shiminko Engineering And Construction INDIA PVT LTD vs. The State Of Andhra Pradesh
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APHC010201972025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] MONDAY,THE TWENTY THIRD 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: 10406/2025 Between:
SHIMINKO ENGINEERING AND CONSTRUCTION INDIA PVT LTD, M/S. SHIMINKO ENGINEERING AND CONSTRUCTION INDIA PVT. LTD. 452/1A, MUNIMADUGU, AMMAVARUPALLI, SRI SATHYA SAI DISTRICT - 515110, REP. BY ITS DIRECTOR, MR. SANG MAN SHIM, S/O MEONG TEK SHIM, AGED 75 YEARS.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS SECRETARY, REVENUE CT DEPARTMENT, SECRETARIAT, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH - 522503
THE ASSISTANT COMMISSIONER, THE ASSISTANT COMMISSIONER (ST), HINDUPUR CIRCLE,1ST FLOOR DOOR NO. 6-2-203, A2, A3, SRINIDHI COMPLEX, BL ROAD, HINDUPUR 515201. ...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 to issue an appropriate Writ order or direction particularly in the nature of Writ of Mandamus, declaring a) the action of the 2nd Respondent in initiating the impugned proceedings under Section 73 of the AP GST Act by issuing the impugned Show Cause Notice dated 08.07 2024 and b) all the
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consequential actions of the 2nd Mespondent including passing of the impugned Order dated16.08.2024 under Section 74 of the AP gst ACT as illegal arbitrary violative of principles of natural justices provisions of C GST and AP GST Act and Rules made thereunder more particularly Section 73 74 and 75 of the AP GST Act besides being violative of Article 14 and 19 l g of the Constitution of India and consequently set aside the same and pass IA NO: 1 OF 2025 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 stay all further proceedings pursuant to the 2”dRespondent’s order dated 16.08.2024 with DIN. No. 3721082424360 pending disposal of the writ petition and pass IA NO: 2 OF 2025 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 a. Issue an order of interim direction directing the Respondents to release the attachment of the Petitioner’s property situated at Sy Nos 452/1A and 453, Munimadugu village, Sri Sathya Sai District, Andhra Pradesh 515110, by issuing suitable communication to the Revenue authorities and Pass Counsel for the Petitioner:
PHANI VISWANATH CHALLA 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 Phani Viswanath Challa, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a works contractor, registered under the GST Act, which has been served with an order of assessment, dated 08.07.2024 in FORM GST DRC-01, by the 2nd respondent. This assessment order covers the period from July, 2017 to March, 2023. 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 being a composite order
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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 08.07.2024 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, that 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 purpose 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: 23.02.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 10406/2025
Date: 23.02.2026 KA
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.