Prg Infra vs. The Deputy Commissioner Of State Taxes
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APHC010051832026
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: 3159/2026 Between:
PRG INFRA, GST N0.37AATFP3822A1Z9 REP. BY ITS PARTNER, SRI P. SAHITH 14-2-82, 2ND LANE, POTTURIVARI THOTA GUNTUR - 522001, ANDHRA PRADESH
...PETITIONER AND 1. THE DEPUTY COMMISSIONER OF STATE TAXES, GUNTUR II DIVISION, 11-1-73/1, VASUDHARA COMPLEX, RAJAJI BHAVAN, JINNA TOWER CENTRE, GUNTUR -522001, ANDHRA PRADESH
THE ASSISTANT COMMISSIONER OF STATE TAXES, KOTHAPETA CIRCLE, 11-1-73/1,4TH FLOOR, VASUDHARA BUILDING, RAJAJI BHAVAN, JINNA TOWER CENTRE, GUNTUR -522001, ANDHRA PRADESH
THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI - 522503 GUNTUR DISTRICT, ANDHRA PRADESH
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE)
NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI- 110001
...RESPONDENT(S):
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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 a Writ of Mandamus or any other writ or order or direction declaring the action of the 1st Respondent in passing the assessment order dated 18.8.2025 for the period 2018-19 and 2023-24 under the Goods and Service Tax Act, 2017 as illegal, arbitrary and contrary to law, also passed as composite order for more than one assessment year, and consequently set aside the same and direct the 1st Respondent to redo the assessment affording an effective opportunity of being heard and pass orders in accordance with law 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 stay of collection of the disputed demand of Rs.4,18,548/- pursuant to the composite assessment order of the 1st Respondent dated 18.8.2025 for the period 2018-19 and 2019-20 under the Goods and Service Tax Act, 2017, in the interest of justice as othenA/ise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3
The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a partnership firm, which has been served with an order of assessment, dated 18.08.2025 by the 1st respondent. This assessment order covers the period from 2018-2019 and 2023-2024. 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 Order in Original 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 18.08.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, 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: 3159/2026
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.