Murali Krishna Godwons vs. The Assistant Commissioner Of Central Taxes
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APHC010578512025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3559] WEDNE AY, 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: 30100/2025 Between:
MURALI KRISHNA GODWONS, SY.NO. 125-2, THAMMAVARAM VILLAGE, KORISAPADU MANDAL, PRAKASAM DT., A.P. REP BY ITS SOLE PROPRIETARY REP BY MR. KARUMUDI SIVA KUMARI
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAXES, NELLORE COST DIVISION, D.NO.24-7-205/, PLOTNO.121, 12TH ROAD, MAGUNTA LAYOUT, NELLORE-524003. 2. THE SUPERINTENDENT OF CENTRAL TAX, CHIRALA COST RANGE, D.NO. 14-20-28, 2ND FLOOR, VENKATARAMANA COMPLEX, OPP.RAILWAY STATION, CHIRALA, PRAKASAM DIST- 523155
THE SUPERINTENDENT OF CENTRAL TAX ANTI EVASION, GUNTUR CGST RANGE,
GST BHAVAN,C.R.BUILDINGS, KANNAVARI THOTA, GUNTUR, GUNTUR DIST-522004. 4. UNION OF INDIA, REP. BY ITS PRINCIPAL SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG-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 Writ of Mandamus or any other appropriate writ or order or direction declaring the Show Cause Notice No.25/2025-26 dt. 22.09.2025 of the 1st Respondent for rejection of the Input tax Credit claimed on Construction Materials for construction of Tobacco Godowns during the Financial years 2019-20 to 2023-2024 (DIN-20250955YK0000111081) was amended with corrigendum dt.30.09.2025 (Annexure P-1) and summary of show cause notice in Form DRC-01 dated 29.09.2025 for the tax period April 2019 to March 2023 (Annexure P-2) issued under Rule 142(5) R/w 17(5) and Sec73(5) of the Central/Andhra Pradesh Goods and Service Tax Act 2017, is without considering the explanation of the petitioner before the 2nd Respondent vide letter dt. 18.01.2024 (Annexure P-3) furnished in reply to the notice issued in OC No. 252/2023 dt.28.11.2023 for alleged blocked Input Tax Credit (Annexure P-4) and also before the 3rd Respondent vide letter dt.30.08.2025 (Annexure P-5) is barred by limitation of time, without juri iction referring to Sub Sec (2),(3),(4) and (10) of Sec 73 R/w Sec 17(5)(d) of the A.P./Central Goods and Service Tax Act 2017 (herein after referred to as the Act) and also without applying the functionality test as declared by the Flonble Apex Court(2024-T10L-101-SC-GST). Flence to declare the impugned show cause notice as null and void and pass 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 Pleased to grant stay of all further proceedings, in pursuance of summary of show cause notice issued in form GST-DRC-01 Dt- 29.09.2025(Show Cause Notice No.25/2025-26) under rule 142(1) R/w Sec 73/74 of the Central/A.P. Goods and Service Tax Act, 2017, pending disposal of the above writ petition, as otherwise, the petitioner would be put to severe loss and hardship. Counsel for the Petitioner:
K ADI SIVA VARA PRASAD Counsel for the Respondent(S):
SANTHI CHANDRA The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner, who is a registered person, was served with a show- cause notice, dated 22.09.2025, by the 1st respondent, calling upon him to show-cause why certain tax turn-overs should not be included and why additional taxes, etc. cannot be received. This show-cause notice appears to have been issued for the period 2019-20 to 2023-24. Subsequently, a corrigendum, dated 30.09.2025, was issued to the said show-cause notice. In this corrigendum, it was subsequently changed that the period of assessment would be 2019-20 to 2023-24. 2. This show-cause notice is challenged by the petitioner in this Writ Petition, on various grounds, including the ground that the show-cause notice is a composite show-cause notice which is relevant to different assessment periods and the same is impermissible.
The learned counsel for the petitioner relies upon a Judgment of a Division Bench of this Court, in W.P.No.11028 of 2025, dated 17.09.2025. 4. The Division Bench of this Court has held that neither a composite show-cause notice nor a composite order can be issued in relation to different assessment years.
In the present case, the impugned show-cause notice relates to the periods 2019-20 to 2023-24. In view of the aforesaid Judgment of the Division Bench of this Court, the said show-cause notice has to be set aside and is accordingly, set aside.
The Writ Petition is allowed, accordingly. However, it would be open to the 1st respondent to issue separate show-cause notices in relation to different assessment years, in accordance with law and to proceed thereafter.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_______________________ SUBHENDU SAMANTA, J
Date:05.11.2025
MJA THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:30100 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
MJA
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.