Cause title — parties, addresses and appearances
APHC010193782025
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: 10094/2025
Between:
1. NEELIMARLA JUTE MILLS COMPANY LIMITED, P.O. NELLIMARLA,
DIST. VIZIANAGRAM ANDHRA PRADESH-535217 REP BY ITS
AUTHORIZED SIGNATURE CHAIN ROOP GIYA
...PETITIONER
AND
1. THE STATE OF AP, REP BY ITS PRINCIPAL SECRETARY, STATE
TAX DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI,
AMARAVATI ANDHRA PRADESH
2. THE ASSISTANT COMMISSIONER ST, VIZIANAGARAM SOUTH,
ANDHRA PRADESH
3. THE UNION OF INDIA, REP. BY SECRETARY (FINANCE), MINISTRY
OF FINANCE, NORTH BLOCK, NEW DELHI-110001
4. THE GOODS AND SERVICE TAX COUNCIL, REP. BY ITS
SECRETARY, GST COUNCIL, SECRETARIAT, 5TH FLOOR,
TOWER-LL, JEEVAN BHARTI BUILDING, JANPATH ROAD,
CONNAUGHT PLACE, NEW DELHI-110001
5. THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REP.
BY CHAIRMAN, MINISTRY OF FINANCE, DEPT, OF REVENUE,
NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001
...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 a Writ or and Order or Direction with more particularly in the
nature of a Writ of Mandamus declaring Order dated 09.02.2024 (FORM GST
DRC-07) issued by Respondent No.1 and Show Cause Notices (FORM GST
DRC-01) dated 25.09.2023 bearing Ref. No. Nil 11.10.2023 bearing Ref No.
Nil and 02.11.2023 bearing Ref No.ZD3711230007203 all passed by the
Respondent No.2 as illegal, arbitrary, unreasonable and violative of
provisions of CGST and APGST Act and Rules therein besides being
violative of Article 14 and 21 of the Constitution of India 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 to
suspend Order dated 09.02.2024 (FORM GST DRC-07) issued by
Respondent No.1 and Show Cause Notices (FORM GST DRC-01) dated
25.09.2023 bearing Ref No. Nil; 11.10.2023 bearing Ref No. Nil; and
02.11.2023 bearing Ref NO.ZD3711230007203 all passed by the
Respondent No.2; and to grant the Petitioner an expeditious hearing pending
disposal of the above Writ Petition and pass
IA NO: 2 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 to
receive the Additional Affidavit along with documents mentioned above on
record and read the same as part and parcel and pass
Counsel for the Petitioner:
1. JYOTHI RATNA ANUMOLU
Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
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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 09.02.2024, in FORM GST DRC – 07, passed by the 2nd respondent. This order of assessment covers the period from 2017- 2018 to 2021-2022. 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 09.02.2024, 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 29.10.2025 KA
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154 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 10094/2025
Date 29.10.2025 KA
