Sri Naga Gayatri Stone Crusher vs. The State Of Andhra Pradesh
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APHC010015022026
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: 1450/2026 Between:
SRI NAGA GAYATRI STONE CRUSHER, SURVEY NO.5-89, LOLUGU, PONDURU ROAD, PONDURU MANDAL, SRIKAKULAM DISTRICT - 532 168, REP. BY ITS PROPRIETOR LOLUGU SRIRAMULU NAIDU.
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY,
REVENUE (ST) DEPARTMENT, VELAGAPUDI, SECRETARIAT BUILDINGS, GUNTUR DISTRICT.
THE COMMISSIONER OF STATE TAX, OFFICE OF THE CHIEF COMMISSIONER (STATE TAX), 5-59, BLOCK B, RK SPRING VALLEY APARTMENTS, EDUPUGALLU, VIJAYAWADA, ANDHRA PRADESH
THE ASSISTANT COMMISSIONER ST, VIZIANAGARAM EAST SGST CIRCLE, VIZIANAGARAM DISTRICT.
...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 a Writ of Certiorari calling for all records connected with the impugned proceedings, including the orders passed by the 3rd Respondent vide Reference No. 69/2024/GSTO-1/A3, dated .16.09.2025, pertaining to the
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assessment years 2019-2020, 2020-2021, 2021-2022, 2022-2023, 2023- 2024 and 2024-2025, whereby a single composite order has been passed for multiple assessment years by invoking Section 74 of the Andhra Pradesh Goods and Services Tax Act, 2017, without juri iction, without authority of law, and contrary to the provisions of the Act, and consequently set aside the orders passed by the 3rd Respondent vide Reference No. 69/2024/GSTO- 1/A3, dated 16.09.2025 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 suspend the operation of the orders passed by the 3rd Respondent vide Reference No. 69/2024/GSTO-1/A3, dated 16.09.2025 pending disposal of the above Writ Petition and pass Counsel for the Petitioner:
Y MAHA LAKSHMI 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 the learned counsel for the petitioner and learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner is a registered firm, which has been served with the proceedings vide Reference No.69/2024/GSTO-1/A3, dated 16.09.2025, passed by the 3rd respondent. These proceedings cover the period from 2019- 2020, 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025. 3. The petitioner, after having raised various grounds of challenge, has sought a direction, on the ground that, a single proceedings 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 order, dated 16.09.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
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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: 1450/2026 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.