Cause title — parties, addresses and appearances
APHC010395292024
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: 20274/2024
Between:
1. VICTORY EARTHMOVING EQUIPMENT AND ATTACHMENTS, PLOT
NO.36/A, GROUND, FIRST AND SECOND FLOOR, BLOCK-A, D, IDA,
AUTONAGAR, VISAKHAPATRRAM - 530 012. REP. BY ITS
MANAGING PARTNER MRS.VINI VARGHESE
...PETITIONER
AND
1. THE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST
BHAVAN, PORT AREA, VISAKHAPATNAM - 530 035.
2. THE
SUPERINTENDENT,
GAJUWAKA-VISAKHAPATNAM-LL,
VISAKHAPATNAM.
3. THE JOINT COMMISSIONER OF CENTRAL TAX, GUNTUR CENTRAL
GST AUDIT COMMISSIONERATE, GUNTUR. GUNTUR DISTRICT.
4. THE
DEPUTY
COMMISSIONER
OF
CENTRAL
TAX,
VISAKHAPATNAM GST AUDIT CIRCLE, GST BHAVAN, PORT AREA,
VISAKHAPATNAM.
5. THE UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF
FINANCE, NORTH BLOCK, NEW DELHI - 110 001.
6. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP.
BY ITS CHAIRMAN, MINISTRY OF FINANCE, DEPARTMENT OF
REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI
2
- 100 001.
...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 the action of the Respondent in passing the Order-in--
Original, dated 24 04.2024, levying tax, interest and penalty under Section 74
of the IGST/CGST/SGST Act 2017 instead of under Section 73 of the
IGST/CGST/SGST Act 2017. without considering the detailed objections of
the Petitioner, dated 21.03.2024, without generating Document Identification
Number (DIN), without providing sufficient opportunity of being heard to the
Petitioner, passing a Composite Order for the tax periods 2017-18 to 2021-22
under the IGST/CGST/SGST Acts 2017, instead of passing orders for each
one for a single financial year, without signature in Form GST DRC-01, dated
30.01.2024, as arbitrary, contrary to the provisions of the 1GST/CGST/SGST
Act, not valid in the eye of law, in violation of Principles of Natural Justice and
Rule of Law the action of the 2nd Respondent in passing the Summary of the
Order in Form GST DRC-07, dated 30.04.2024 for the tax period 2017-22,
Summary of the Order in Form GST DRC-07, dated 30.04.2024 for the tax
period 2017-18 and Summary of the Order in Form GST DRC-07, dated
07.05.2024 for the tax period 2018-19 computing the entire demand amount of
5 multiple periods in the Summary of the Order in Form C361 DKU-Uf. dated
30 U4.2U24 and dated 07 05.2024 without any signatures. and without
Document Identification Number (DIN). are not valid in the eye of law,
arbitrary. contrary to law, without jurisdiction and against the Principles of
Natural Justice and Rule of Law contrary to the Article 14 arid 21 of the
Constitution of India. The action of the 3rd Respondent in issuing a single
show cause notice No 23/2023-24/GST/JC, dated 31.12.2023 for a composite
period of five financial years, i e 2017-18 to 2021-22, without signature, is
not valid in the eye of law, The action of the Respondents in not uploading the
Form GST DRC-01A in the GST Portal, as contrary to Section 169 of the
IGST/CGST/SGST Act 2017 read with Rule 142 of the IGST/CGST/SGST Act
2017 and uploading the Final Audit Report and Notices in the GST Portal
under head Additional Notices and Orders instead of Notices and Orders and
Consequently set aside the Order-in-Original, dated 24.04.2024 passed by the
15t Respondent and the Summary of the Orders in Form GST DRC-07, dated
30.04.2024, Summary of the Order in Form GST DRC-07, dated 07.05.2024
passed by the 2nd Respondent, as null and void and pass
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IA NO: 1 OF 2024
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, dated 24.04.2024 passed by
the 1ST Respondent for the tax periods 2017-18 to 2021-22 and the
Summary of the Orders in Form GST DRC-07, dated 30.04.2024 and
Summary of the Order in Form GST DRC-07, dated 07.05.2024 passed by
the 2ND Respondent, for the tax periods 2017-22, 2017-18 and 2018- 19
under the IGST/CGST/SGST Acts 2017, pending disposal of the above Writ
Petition, as otherwise, the Petitioner will be put to severe loss and hardship.
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
may be pleased to vacate the interim order dt. 18.09.2024 passed in lA No.
1/2024 in the instant Writ Petition No. 20274 of 2024 and pass.
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA
Counsel for the Respondent(S):
1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC)
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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 30.04.2024, in FORM GST DRC – 07, passed by the 1st respondent. This order of assessment covers the period from July, 2017 to March, 2022. 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 30.04.2024, 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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198 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 20274/2024
Date 05.11.2025 KA
