Kamma Aruna vs. The State Of Andhra Pradesh
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APHC010031682026
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: 2010/2026 Between:
KAMMA ARUNA, W/O KAMMA MURALI KRISHNA AGED ABOUT 47 YRS, OCC BUSINESS R/O H.NO 2/494, POSTAL COLONY, ADONI, KURNOOL DISTRICT, ANDHRA PRADESH- 518301. PETITIONER A ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, REVENUE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATI, ANDHRA PRADESH.
THE COMMISSIONER OF CENTRAL TAX TIRUPATI CIRCLE, GST BHAVAN, TIRUPATHI GST COMMISSIONERATE,
9/86-A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND, TIRUPATHI ANDHRA PRADESH- 517502. 3. 3. THE SUPERINTENDENT OF CENTRAL TAX, ADONI CGST RANGE, GST BHAVAN, NEAR CHILDRENS PARK, N.R. PETA, KURNOOL - 518001 4. 4. THE ASSISTANT COMMISSIONER, GST BHAVAN, TIRUPATHI GST COMMISSIONERATE
9/86-A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND, TIRUPATHI ANDHRA PRADESH- 517502. ...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 more particularly one in the nature of Writ of Mandamus declaring aggrieved by the Show Cause Notice dated 26.07.2024 in Form GST-DRCOl A in DIN No.20240755YL0000222F17 and Show Cause Notice, dated 30.06.2025 in DIN No.20250655YL000000C4A issued by respondent No.4for the multiple Assessment Years 2018-2019 to 2023-2024 under Section 74(5) of Central Goods and Service Tax Act, 2017 r/w. Rule 142(1A) of the Central Goods and Service Tax Rules, 2017 and consequential Assessment Order, dated 30.12.2025 in DIN No.20251255YL0000424307 directing me to pay Rs. 51,09,599/- (Rupees Fifty One Lakhs and Nine Thousand Five Hundred and Ninety Nine) out of which Rs. 18,74,938/- is towards COST and SGST, Rs. 18,74,938/- is towards penalty and Rs. 13,59,723/- towards interest issued by the respondent No.3 for the multiple Tax Periods 2018-2019 to 2023-2024 as arbitrary. illegal, colorable exercise of power contrary to various provisions of CGST Act, 2017 and APGST Act, 2017 apart from being violative of the Fundamental Rights guaranteed under article 14, 19 and 21 of the Constitution of India and consequently set aside Show Cause Notice dated 26.07.2024 in Form GST- DRCOIA in DIN No.20240755YL0000222F17 and Show Cause Notice, dated
2025 in DIN No.20250655YL000000C4Aissued by respondent No.4 and the consequential Assessment Order, dated 30.12.2025 DINin NO.20251255YL0000424307 issued by the respondent No.3 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 pleased to stay all further proceedings inpursuance Order, dated 30.12.2025 in DIN No.20251255YL0000424307 directing me to pay Rs. 51,09,599/- (Rupees Fifty One Lakhs and Nine Thousand Five Hundred and Ninety Nine) out of which Rs. 18,74,938/- is towards COST and SGST, Rs. 18,74,938/- is towards penalty and Rs. 13,59,723/- towards interest issued by the respondent No.3 for the multiple Tax Periods 2018-2019 to 2023- 2024pending disposal of the above Writ Petition and pass Counsel for the Petitioner:
KAMMA PAVAN CHOUDARY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri Kamma Pavan Choudary, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.
The petitioner is a registered Company, which has been served with an Order of Assessment, dated 30.12.2025, passed by the 3rd respondent. This Order of Assessment covers the period from 2018-2019 to 2023-2024. 3. The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single assessment order passed, for more than one financial year, would be violative of the provisions of Section 73 and Section 74 of the G.S.T. Act, 2017, and consequently, set aside the orders of assessment/appeals.
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.
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, dated 30.12.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
Needless to say, the period from the date of passing of the impugned order 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:28.01.2026 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.2010 of 2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
2026
KPV
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.