Thotakura Sujatha vs. The State Of Ap
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APHC010037042026
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: 2240/2026 Between:
THOTAKURA SUJATHA, W/O. THOTAKURA RAMA SURESH, AGED ABOUT 45 YEARS, OCC BUSINESS, R/O. D.NO. 58-6-23/1, SANTHAPETA,
ONGOLE, PRAKASAM DISTRICT, ANDHRA PRADESH - 523001
...PETITIONER AND 1. THE STATE OF AP, REP. BY ITS PRINCIPAL SECRETARY, COMMERCIAL TAXES DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATI. 522237
THE COMMISSIONER OF STATE TAX, NH-16, SERVICE ROAD, KUNCHANAPALLI, GUNTUR DISTRICT ANDHRA PRADESH-522501
THE ASSISTANT COMMISSIONER STATE TAX, NELLORE-II CIRCLE, COMMERCIAL TAXES DEPARTMENT,
NELLORE DISTRICT, ANDHRA PRADESH
...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 a Writ of Mandamus, declaring the action of the 3rd Respondent in issuing the impugned adjudication order dated 17.06.2025 in Form GST DRC-07 bearing DIN No. 3717062548959, covering multiple tax periods in a
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single composite order, as illegal, arbitrary, without juri iction consequently set aside the said impugned order, 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 pursuant to impugned order of adjudication dated 17.06.2025 in From DRC-07 in DIN 3717062548959 and / or pass Counsel for the Petitioner:
MAHESWARI ARIKA 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 learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a contractor, who has been served with an order of assessment, dated 17.06.2025 in FORM GST DRC-07, by the 3rd respondent. This order of assessment covers the period from 2020-2021 (from 03.07.2020) to 2024-2025 (upto March, 2025).
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 of assessment 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 17.06.2025 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: 28.01.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 2240/2026
Date: 28.01.2026 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.