K Kambagiri Swamy vs. The State Of Andhra Pradesh
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APHC010019152026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1447/2026 Between:
K KAMBAGIRI SWAMY, S/O. K. RAMUDU,AGED ABOUT 36 YEARS, BOINCHERUVUPALLI VILLAGE,PEAPULLY (M), KURNOOL DISTRICT, ANDHRA PRADESH. -518220
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522237
THE ASSISTANT COMMISSIONER ST, NANDYAL CIRCLE -II, D.NO. 25/3A AND 3B, MSR COMPLEX, R.R. BUSSTAND ROAD, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH. -518501
THE BRANCH MANAGER, STATE BANK OF INDIA, PEAPULLY, KURNOOL DISTRICT, ANDHRA PRADESH.- 518220
THE DEPUTY ASSISTANT COMMISSIONER STI NANDYALII CIRCLE, KURNOOL DIVISION, RR BUSSTAND ROAD KURNOOL DISTRICT, ANDHRA PRADESH.-518501
THE EXECUTIVE ENGINEER, M.L WORKS WEST DIVISION, IRRIGATION DEPARTMENT, KURNOOL DISTRICT, ANDHRA PRADESH. -518004
...RESPONDENT(S):
2 RRR, J & TCDS, J W.P.No.1447 of 2026
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 particularly in the nature of Writ of MANDAMUS declaring the impugned order dated 29-04-2024 downloaded on 09-12-2025 for more than one financial year i.e. April 2018 to September 2019 as contrary to the judgement of this Honble Court, in breach of the requirement of law in the absence of grant of opportunity of personal hearing under section 75(4) of CGST Act, proceeding / summary order in GST DRC-07 being unsigned, all as illegal, arbitrary, unjust, improper, without authority of law and juri iction, violating articles 14, 19(i)(g), 21 and 300A of Constitution of India and consequently to direct the 1st and 5th Respondents to pay tax as well as interest for the belated payments directly to the State exchequer in terms of judgement of this Honble Court dated 17-09-2024 in W.P. No.9306/2022 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 may be pleased to suspend the attachment notice issued to the 3rd Respondent Bank dated 01-12-2025 in the interest of justice and grant 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 may be pleased to STAY to the recovery of the tax in terms of the impugned order dated 29-04- 2024 issued by the 2nd Respondent vide DIN ; DIN3729042463850 in FORM GST DRC -07 and grant such ot Counsel for the Petitioner:
M V J K KUMAR Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
3 RRR, J & TCDS, J W.P.No.1447 of 2026
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 29.04.2024, passed by the 2nd respondent. This order of assessment covers the period from April 2018 to September 2019. 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.1447 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 29.04.2024 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. All or any attachments pursuant to the said 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:28.01.2026 MJA
5 RRR, J & TCDS, J W.P.No.1447 of 2026
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 1447/2026
Date:28.01.2026 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.