E Vijay Kumar Reddy vs. The Assistant Commissioner
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APHC010023202026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE TWENTY FIRST 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: 1728/2026 Between:
E VIJAY KUMAR REDDY, D.NO.2-13, M.R.PALLI, TIRUPATI ANDHRA PRADESH, 517501. REP. BY ITS PROPRIETOR MR.E.VIJAY KUMAR REDDY .
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (CENTRAL TAX), TIRUPATHI CGST DIVISION, TIRUPATHI, ANDHRA PRADESH
THE ASSISTANT COMMISSIONER ANTI EVASION, TIRUPATHI CGST COMMISSIONERATE, TIRUPATHI, ANDHRA PRADESH.
THE ASSISTANT COMMISSIONER STATE TAX, TIRUPATHI - II CIRCLE, TIRUPATHI. ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. ...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 to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring (1) the action of the 1st Respondent in issuing the Order- in-Original by way of Composite Order, dated 05.02.2025 for the tax period 20217-18 to 2022-23, as arbitrary, contrary to law, without juri iction and in
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violation of Principles of Natural Justice (2) the action of the 1st Respondent in issuing the Summary of the Order in Form GST DRC-07 dated 05.02.2025, without any signature of the Officer concerned either physically or digitally in the Orders, are not valid in the eye of law (3) the action of the 1stRespondent in issuing the Summary of the Order dated 05.02.2025, without generating DIN in the Orders as per Circular NO.128/47/2019-GST, dated 23.12.2019 and as per W.P.No.320 of 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid, and consequently set aside the Order-in-Original and Summary of the Orders dated 05.02.2025, as null and void 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 suspend the operation of the Order-in-Original, Summary of the Order dated 05.02.2025, for the tax period 2017-18 to 2022-23, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardships 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 to suspend the operation of Garnishee Notice dated 18.12.2025, issued by the 3rd Respondent to the tenant of the Petitioner namely Sri Chaitanya Junior College, Tummalagunta Branch, Tirupathi - 517 502, in Form GST DRC- 13, issued under Section 79 (1) (c) under the APGST Act,2017 forthwith, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
SHAIK JEELANI BASHA Counsel for the Respondent(S):
SANTHI CHANDRA
GP FOR COMMERCIAL TAX
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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
Heard the learned counsel for the petitioner and learned Government Pleader for Commercial Taxes appearing for the respondents.
The petitioner is a Proprietorship concern and engaged in renting of immovable properties to the Educational Institutions, was a registered dealer, who has been served with an assessment order in FORM GST DRC-07, dated 05.02.2025, passed by the 2nd respondent. This assessment order covers the period from 2017-2018 to 2022-2023. 3. The petitioner, after having raised various grounds of challenge, has sought a direction, on 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 GST Act, 2017, and consequently, set aside the order of assessment/appeal.
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.
Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, dated 05.02.2025, leaving it open to the respondents to
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initiate fresh proceedings, for each assessment year separately. Consequently, since the order of assessment has been set aside, the garnishee notice shall also stand set aside.
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 21.01.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 1728/2026
Date 21.01.2026 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.