M/S. Uma Maheswara Earth Movers And Transport vs. Assistant Commissioner
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APHC010559842025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3559] WEDNE AY, 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: 29622/2025 Between:
M/S. UMA MAHESWARA EARTH MOVERS AND TRANSPORT,, REP. BY ITS PROPRIETOR MR. BANDI MANJUNATH REDDY D.NO.1-1, YAGANTIPALLE MANDAL, KURNOOL, DISTRICT, ANDHRA PRADESH- 518124
...PETITIONER AND 1. ASSISTANT COMMISSIONER, (ST),
NANDYAL -II CIRCLE, KURNOOL DIVISION, ANDHRA PRADESH.
JOINT COMMISSIONER ST, KURNOOL, ANDHRA PRADESH.
ADDITIONAL COMMISSIONER ST LEGAL, VIJAYAWADA, ANDHRA PRADESH.
STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
...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 particularly one in the nature 'WRIT OF MANDAMUS' a. Setting aside the Impugned order vide bearing Document Identification Number.DIN3724022585371 dated
2025 an amount of Rs. 44,61,828/- (IGST of Rs. 3,77,058/-, SGST of Rs. 20,42,385/- and CGST of Rs. 20,42,385/-) due to the non-payment of tax for the period August' 2021 to September' 2023 under Section 74 of the Central Goods and Services Act, 2017. b. Setting aside impugned order for the payment of the Interest of Rs. 14,83,521/- (IGST of Rs. 1,23,129/-, SGST of Rs. 6,80,196/- and CGST of Rs. 6,80,196/-) under Section 50 of the CGST/SGST Act, 2017. c. Setting aside the order for the payment of the Penalty of Rs. 44,61,828/- (IGST of Rs. 3,77,058/- , SGST of Rs. 20,42,385/- and CGST of Rs. 20,42,385/-) under Section 74 of the CGST/SGST Act, 2017. d. 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 order stay of recovery of demand pursuant to the Impugned Orders bearing Document Identification Number. DIN3724022585371 dated 24.02.2025 issued by Respondent No. 1, and to pass Counsel for the Petitioner:
K.RAGHAVENDER REDDY 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 24.02.2025, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the period August, 2021 to September, 2023. 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 24.02.2025, 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:29.10.2025 KPV THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:29622 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)
2025
KPV
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.