Ksr Pride And Properties PVT LTD vs. The Deputy Assistant Commissioner
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APHC010006232026
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: 1245/2026 Between:
KSR PRIDE AND PROPERTIES PVT LTD, D.NO. 6-2-938, RAM NAGAR, NEAR MEE SEVA, ANANTHAPURAMU, ANDHRA PRADESH -515001 REP BY ITS MANAGING DIRECTOR SRI. KUDUMU SUDHAKAR, S/O. KUDUMU VENKATA SWAMY, AGED ABOUT 56 YEARS.
...PETITIONER AND 1. THE DEPUTY ASSISTANT COMMISSIONER, SPECIAL CIRCLE- ANANTAPURAMU
ANANTHAPURAMU DIVISION, ANANTHAPURAMU, ANDHRA PRADESH. -515001
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
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of adjudicating authority 1st Respondent herein passed in Form GST DRC - 07 dated 06-10-2025 in DIN No. DIN 3706102561843 levying tax, penalty and interest under section 74 of GST Act, 2017 and CGST Act 2017 for the tax periods for the tax periods 2022- 23,2023-24 and 2024-25 (Upto 13.03.2025) as illegal, arbitrary, improper unjust and unfair, also contrary to the provisions of the GST Law 2017 and passed the composite order which is not permissible under law and contrary to the judgment of this Honourable Court, without juri iction and authority of law, violation of principles of natural justice, violative 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 06-10-2025 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 to grant STAY of collection of disputed tax, interest & penalty pursuant to impugned composite Order of adjudicating authority -1®^ Respondent herein passed in Form GST DRC -07 dated 06-10-2025 in DIN No. DIN 3706102561843 for the tax periods 2022- 23, 2023-24 and 2024-25 (Upto 13.03.2025) 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
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 registered taxable person, who has been served with an assessment order in FORM GST DRC-07, dated 06.10.2025, passed by the 1st respondent. This assessment order covers the period from April 2022- 2023 to November 2024-2025 (upto 13.03.2025).
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 06.10.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
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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: 1245/2026
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.