Babu And Babu Agro Service vs. The Addition Commissioner - Andhra Pradesh High Court, 04 November 2025

APHC010574512025

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: 30191/2025 Between:

BABU AND BABU AGRO SERVICE, REP. BY ITS MANAGING PARTNER,

CH. SRI VARA PRAKASH,

S/O CHUNDRU GOVINDARAJU, D.NO.4-52, DWARAPUDI ROAD, IPPANAPADU, MANDAPETA, EAST GODAWARI-533340. ...PETITIONER AND 1. THE ADDITION COMMISSIONER, (CT), OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX VISHAKHAPATNAM CENTRAL GST COMMISSIONERATE,

GST BHAVAN, PORT AREA, VISHAKHAPATNAM,

PRINCIPAL COMMISSIONER OF CENTRAL TAX, VISHAKHAPATNAM CENTRAL GST COMMISSIONERATE GST BHAVAN, PORT AREA, VISHAKHAPATNAM,

UNION OF INDIA, REPRESENTED BY ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-11001. ...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 order or direction more particularly one in the nature of Writ of Mandamus To declare the ORDER-IN ORIGINAL NO. VSP- CGST-ADC-70-2024-25 , dt. 29-01-2025 issued by the Respondent no.1, for the FY 2017-2018 to 2020-21 by clubbing multiple financial years, as illegal, arbitrary, void, violation of principles of natural justice and violation of Sections 74, 160 and 50 of CGST Act, 2017 and Article-265 of the Constitution of India and consequently set-aside the Order dated 29-01-2025 issued by the 1st Respondent 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 pursuant to ORDER-IN- ORIGINAL, dt. 29-01-2025, issued by the 1st Respondent pending disposal of the above writ petition, and pass Counsel for the Petitioner:

CHIRANJEEVI TALASILA Counsel for the Respondent(S):

SANTHI CHANDRA 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 29.01.2025, passed by the 1st respondent. This Order of Assessment covers the period from 2017-18 to 2020-21. 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 29.01.2025, 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:30191 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)

05.11.

2025

MJA