BharatTaxGST

M/S. Dhanam Impex vs. The Deputy Commissioner (St)

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WP/1803/2024HC Andhra PradeshGSTCNR APHC01003006202428 October 2025Bench: R RAGHUNANDAN RAO,SUBHENDU SAMANTA5 pages

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Cause title — parties, addresses and appearances
APHC010030062024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY,THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 1803/2024 Between: 1. M/S. DHANAM IMPEX,, SY. NO. 63A, RANGASAMUDRAM, RYADURGAM-515865, ANANTAPURAM DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR M.C. MAHESH KUMAR. ...PETITIONER AND 1. THE DEPUTY COMMISSIONER ST, SPECIAL CIRCLE, ANANTAPUR DIVISION, FLOOR, PAR HEIGHTS, GOOTY ROAD, ANANTAPUR - 515001, ANANTAPUR DISTRICT, ANDHRA PRADESH. 2. THE ASSISTANT COMMISSIONER ST, KALYANADURGAM CIRCLE, ANANTAPUR DIVISION, PAR HEIGHTS, GOOTY ROAD, ANANTAPUR - 515001, ANANTAPUR DISTRICT, ANDHRA PRADESH. 3. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (STATE TAX) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH. 4. THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001. ...RESPONDENT(S): 2 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 holding that the impugned Assessment cum Penalty cum Interest Order passed by the First Respondent vide Reference No. DIN3730122349539, dated 30-12-2023, for the Tax Periods 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 and 2022-23 under the IGST, COST and SGST Acts, 2017, is barred by Limitation in so far as it relates to the Tax Periods 2017-18 and 2018-19, without jurisdiction, violative of the principles of natural justice, and even on merits contrary to law, illegal and unsustainable and consequently set aside the same and pass 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 grant stay of all further proceedings, including collection of tax, interest and penalty pursuant to the impugned Assessment cum Penalty cum Interest

Order passed by the First

Respondent vide Reference No. DIN3730122349539, dated 30-12-2023, for the Tax Periods 2017-18, 2018- 19, 2019-20, 2020-21, 2021-22 and 2022-23 under the IGST, CGST and SGST Acts, 2017, and pass s Counsel for the Petitioner:

1.

G NARENDRA CHETTY Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX

2.

Y V ANIL KUMAR (Central Government Counsel)

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

The petitioner is a registered dealer under the GST Act, 2017, which has been served with an order of assessment, dated 30.12.2023, in FORM GST DRC – 07, passed by the 1st respondent. This order of assessment covers the period from 2017-2018 to 2022-2023. 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 30.12.2023, 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 29.10.2025 KA

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

WRIT PETITION NO: 1803/2024

Date 29.10.2025 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.