Subba Rao Malempati vs. The Joint Commissioner Of Central Tax - Andhra Pradesh High Court, 06 January 2026

Cause title — parties, addresses and appearances

APHC010711312025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SEVENTH 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: 36547/2025 Between: 1. SUBBA RAO MALEMPATI, (MANU GRANITES) GSTIN 37AJZPM0223D1Z7, REGD. PREMISES AT D. NO. 4/5/29/87, 4TH LANE, VIDYA NAGAR, GUNTUR, ANDHRA PRADESH REPRESENTED BY ITS AUTHORISED SIGNATORY MR. MALEMPATI SUBBA RAO 2. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001 ...PETITIONER(S) AND 1. THE JOINT COMMISSIONER OF CENTRAL TAX, GST Bhawan, Kanna Vari Thota Guntur - 522 004 2). ...RESPONDENT 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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order vide OIO.No.GUN-GST-OOO-JC-50/2025- 26-GST Dt. 29.09.2025 passed by the Respondent for the tax periods 2018-19 to 2022-23 in a consolidated manner and without issuance of any Intimation under DRC - OlA as illegal, arbitrary, violative of the provisions of GST Act, 2017 and set aside the same or to pass 2 IA NO: 1 OF 2025 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 STAY all further proceedings pursuant to impugned Assessment Order vide OIO.NO.GUN-GST-000-JC-50/2025-26-GST Dt. 29.09.2025 passed by the l®t Respondent for the tax periods 2018-19 to 2022-23 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner(S): 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent: 1. 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 firm, which has been served with an order of assessment, dated 29.09.2025, passed by the 1st respondent. This order of assessment covers the period from 2018-19 to 2022-23. 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 29.09.2025, 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 07.01.2026 KA

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NO: 36547/2025

Date 07.01.2026 KA