M/S. Sri Sai Krishna Traders vs. The Deputy Assistant Commissioner (St)
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APHC010055212026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE FOURTH 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: 3221/2026 Between:
M/S. SRI SAI KRISHNA TRADERS,, 1/228, MORJAMPADU POST, MAIN ROAD, MACHAVARAM MANDAL, GUNTUR-522435, STATE OF ANDHRA PRADESH. REP. BY ITS PROPRIETOR MR. VENKATA NARASIMHA REDDY JALUGU
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER ST, SATTENA PALLI CIRCLE, GUNTUR-LL, A.P-522412
THE ASSISTANT COMMISSIONER ST, PIDUGURALLA CIRCLE, GUNTUR-LL DIVISION, A.P-522413
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI. GUNTUR DISTRICT, ANDHRA PRADESH-522237
THE BRANCH MANAGER, STATE BANK OF INDIA, PIDUGURALLA BRANCH, VIA BRAHMANAPALLY, PALNADU DISTRICT, A.P-522413
...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 Wirt of Mandamus or any other appropriate Writ or Order or
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Direction declaring 1) the action of the 1st Respondent in issuing the Composite Order, dated 11.06.2025 ex-parte for the tax periods 20219-20 to 2023-24, without considering the request of the Petitioner vide letter dated 08.06.2025, as arbitrary, contrary to law, without juri iction and in violation of Principles of Natural Justice (2) the action of the 1st Respondent in issuing the Summary of the Order in Form GST DRC-07 dated 16.06.2025, without any signature of the Officer concerned either physically or digitally in the Orders, are not valid in the eye of law (3) the action of the 1st Respondent in issuing the Orders dated 11.06.2025 by issuing a Show Cause Notice dated 08.04.2025, which is contrary to Sub- Section (2) of Section 74 of the COST / SGST Acts 2017. (4) the action of the 1st Respondent in issuing the Summary of the Order dated 16.06.2025, without generating DIN in the Orders as per Circular No. 128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Honble Supreme Court, are not valid and consequently set aside the Order-in-Original and Summary of the Orders dated 11.06.2025, as null and void 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 to Suspend the Operation of the Order dated 11.06.2025, Summary of the Order dated 16.06.2025, for the tax period 2019-20 to 2023-24, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. 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 to direct the 1st Respondent to revoke the Garnishee Notice in Form GST DRC- 13 dated 15.12.2025 issued to the Petitioner’s Bank, the 4*'" Respondent herein under Section 79 (1) (c) of the CGST / SGST Acts,2017 demanding the tax arrears the tax period 2020-21 to 2024-25, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.
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Counsel for the Petitioner:
SHAIK JEELANI BASHA Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 4
The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Jeelani Basha, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a proprietorship concern, which has been served with Summary of the order, dated 16.06.2025 in FORM GST DRC-07, by the 1st respondent. This Summary of the order covers the period from 01.04.2019 to 31.03.2024. 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 Summary of the order being a
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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 Summary of the Order, dated 16.06.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Any consequential proceedings for recovery of tax under the impugned order shall also stand set aside. 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: 04.02.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 3221/2026
Date: 04.02.2026 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.