BharatTaxGST

Sri Sai Venkataramana Constructions vs. Assistant Commissioner

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WP/4354/2025HC Andhra PradeshGSTCNR APHC01008016202504 November 2025Bench: R RAGHUNANDAN RAO,SUBHENDU SAMANTA5 pages
For Petitioner: G NARENDRA CHETTYFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010080162025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY,THE FIFTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 4354/2025 Between: 1. SRI SAI VENKATARAMANA CONSTRUCTIONS, D.NO.3/457, LAKSHMI PURAM, NELLORE, SH NELIORE UT., ANDHRA PRADESN REP BY ITS MANAGING PARTNER, AMARA SREE RAMULU. ...PETITIONER AND 1. ASSISTANT COMMISSIONER, STATE TAX, CIRCLE-ILL, NELLORE, SPS NELLORE DISTRICT., ANDHRA PRADESH. 2. APPELLATE ADDITIONAL COMMISSIONER, STATE TAX, TIRUPATI, ANDHRA PRADESH. 3. PRINCIPAL SECRETARY, FINANCE (COMMERCIAL TAXES) DEPARTMENT, SECRETARIAT, AMARAVATI, ANDHRA PRADESH 4. UNION OF INDIA, REP. BY THE SECRETARY, MINISTRY OF FINANCE, N0.136-A, NORTH BLOCK, NEW DELHI ...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 an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 31.8.2024 as improper, illegal, 2 unsustainable, contrary to facts, violative of principles of natural justice and consequently set aside the same and pass such other order or orders as may be deemed fit and proper in the circumstances of the case and in the interests of justice. It is also prayed to declare that the rejection order of the 2nd Respondent is also improper and not sustainable, as the 2nd Respondent ought to have considered the fact that the order appealed against is barred by limitation and hence is no order in the eyes of law. 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 grant stay of collection of the total disputed tax of Rs. 1,38,92,827/- (CGST of Rs.65,91,543/-, SGST of Rs.65,91,543and IGST of Rs.7,09,741-), total interest of Rs.87,56,579 and total penalty of Rs. 15,39,284 and pass Counsel for the Petitioner: 1. G NARENDRA CHETTY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. 3

The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner is a registered firm, which has been served with an order of assessment, dated 31.08.2024, in FORM GST DRC – 07, passed by the 1st respondent. This order of assessment covers the period from July, 2017 to March, 2023. 2. 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 orders of assessment/appeal.

3.

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.

4.

Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 31.08.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.

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5.

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

_______________________ SUBHENDU SAMANTA, J

Date 05.11.2025 KA

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA

WRIT PETITION NO: 4354/2025

Date 05.11.2025 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.