D Ayyapu Reddy Contractor vs. The Assistant Commissioner
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APHC010031872026
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: 2185/2026 Between:
D AYYAPU REDDY CONTRACTOR, PROPRIETOR SRI. D. AYYAPUREDDY, S/O. LATE. SIVA REDDY, AGED ABOUT 50 YEARS, D.NO. 2-39, MAIN ROAD, KORATAMADDI VILLAGE, GUDIVEMULA MANDAL, NANDYAL TALUQ, KURNOOL, ANDHRA PRADESH. - 518511
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (ST GST), CIRCLE -I, NANDYAL, D.NO. 25/3A AND 3B, MSR COMPLEX, NEAR RTC BUS STAND, NANDYAL, KURNOOL DISTRICT, ANDHRA PRADESH. 518501
STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 522237
UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI - 110001
...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 particularly in the nature of Writ of MANDAMUS declaring the impugned composite Order
2 RRR,J & TCDS,J W.P.No.2185 of 2026
of adjudicating authority -1st Respondent herein passed in Form GST DRC - 07 dated 22-12-2025 in DIN 3722122519603 for the tax periods 2021-22 to 2023-24 levying tax, penalty and interest under section 73(9)pf APGST and CGST Act 2017, as illegal, arbitrary, improper, unjust and unfair, also contrary to the provisions of the GST Act 2017 and passed the composite order which is not permissible under law and contrary to the judgement of this Hon'ble Court, without juri iction and authority of law, violation of principles of natural justice, violdtive of articles 14,19(1 )(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 22-12-2025 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 grant STAY of collection of disputed tax, interest & penalty pursuant to impugned composite Order passed by the 1st respondent in Form GST DRC -07 dated 22-12-2025 in DIN 3722122519603 for the tax periods 2021-22 to 2023-24 pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass Counsel for the Petitioner:
V Y PRABHUVU Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX 2. 3 RRR,J & TCDS,J W.P.No.2185 of 2026
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri V. Y. Prabhuvu, 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, in FORM GST DRC – 07, dated 22.12.2025, passed by the 1st respondent. This Order of Assessment covers the period from 2021-2022 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.
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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 22.12.2025, 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
5 RRR,J & TCDS,J W.P.No.2185 of 2026
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THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION No.2185 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.