M/S. Vedu Infrastructure Private Limited vs. The State Of Andhra Pradesh
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APHC010560402025
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: 29122/2025 Between:
M/S. VEDU INFRASTRUCTURE PRIVATE LIMITED, HAVING ITS OFFICE AT D.NO.26, SECOND FLOOR, PUTTAR MAIN ROAD, 0PP. HP PETROL PUMP, GANGADHARA NELLORE, CHITTOOR, 37, 517125
REP THROUGH ITS AUTHORIZED SIGNATORY MRS.RAKSHA RAGHAV W/O SHRI RAJAT TURKA, AGED 39 YEARS, R/O HOUSE NO.73, SHIVALIK ENCLAVE, N.A.C., SECTOR- 13, CHANDIGARH-160101. (AADHAARCARD NO.406531850353)
...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY TO GOVT,
REVENUE CT DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT.
THE CHIEF COMMISSIONER OF STATE TAX, DOOR NO. 12-468-4, ADJACENT TO NH-16, SERVICE ROAD, KUNCHANAPALLY, GUNTUR DISTRICT ANDHRA PRADESH-522501. 3. THE ADDITIONAL COMMISSIONER ST, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, TIRUPATI, ANDHRA PRADESH.
THE JOINT COMMISSIONER, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, TIRUPATI, ANDHRA PRADESH.
ASSISTANT COMMISSIONER STATE TAX, OFFICE OF ADDITIONAL COMMISSIONER (ST),
REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, ANDHRA PRADESH.
ASSISTANT COMMISSIONER ST, CHITTOOR-LL CIRCLE, CHITTOOR, COMMERCIAL TAXES DEPARTMENT, ANDHRA PRADESH.
GST OFFICER, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, TIRUPATI, ANDHRA PRADESH.
...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 a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus i. Declaring the action of Respondent No.5 by conducting and authorization for inspection in Form GST INS-01 dated 16.12.2024(Annexure P-2)in violation of Section 67(1) read with Rules 139 (1) of the Central Goods and Services Tax (CGST)/Andhra Pradesh Goods and Services Tax (TGST) Act and Rules and in violation of Instruction No.1/2020-21 to No.2/2021-22 issued by the Central Board of Indirect Taxes and Customswithout preparation of the preliminary report, material available at the time of inspection 3 andwithout established the reasons to believe, which are mandatory ingredients before conducting the inspection and such office failed to give the reasons of inspection and available material as per Annexure P-5 Endorsement dated 28.01.2025 in which the reasons will be provided after inspection of the relevant record ii. Declaring the action of respondent No.5 in issuingconsolidated impugned show cause notice for multiple years in Form GST DRC-01 dated 30.04.2025 (Annexure P-9) as illegal, arbitrary and in violation of Sections73, 74 and 75 read with Rule 142 of the Central Goods and Services Tax (CGST) /Andhra Pradesh Goods and Services Tax (TGST) Act and Rules and in violation of Article 14 of the Constitution of India and not providing the personal hearing, which Is mandatory under Section 75 andConsequently set-aside the same and Declare the consequentlalconsolldated impugned Order passed for multiple years in Form GST DRC-07 dated 18.08.2025(Annexure P-13) passed by respondent No.5as illegal, arbitrary and in violation of principle of natural justice, abuse process of law, without Juri iction, full of III. inconsistencies and contradictions and in violation of Sections 67, 74 and 75 read with Rules 139, 142 of the Central Goods and Services Tax (COST) /Andhra Pradesh Goods and Services Tax (TGST) Act and Rules and Circular No.31/05/2018- GST dated 09th February, 2018 and Consequently set-aside the same. 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 stay all further proceedings pursuant to impugned Order passed in Form GST DRC-07 dated 18.08.2025 and all further actions/proceedings pursuant to the said orders including recovery of amount from the Petitioner and pass Counsel for the Petitioner:
AJAY KUMAR KANAPARTHI Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered Company, which has been served with an Order of Assessment, dated 18.08.2025, in FORM GST DRC – 07, passed by the 6th respondent. This Order of Assessment covers the period from 2021-22 to 2024-25. 2. The petitioner, after having raised various grounds of challenge, have 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 G.S.T. Act, 2017, and consequently, set aside the orders of assessment/appeals.
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 18.08.2025, 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
_______________________ 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:29122 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.