Sri Ram Earth Movers And Transort vs. The Assistant Commissioner (St)
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APHC010510432025
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: 26379/2025 Between:
SRI RAM EARTH MOVERS AND TRANSORT, 2/105, KONAPURAM VILLAGE PENUKONDA, ANANTHAPURAMU, ANDHRA PRADESH - 515110, REP. BY ITS PROPRIETOR MR. PULLAGUNDIA SURESH BABU.
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER ST, HINDUPUR CIRCLE, ANANTAPUR DIVISION, 1ST FLOOR, DOOR NO. 6-2-203, A2,A3, SRINIDHI COMPLEX, DHANALAKSHMI ROAD,
HINDUPUR, ANANATAPUR DISTRICT, ANDHRA PRADESH - 515201. 2. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT, REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, GUNTUR DISTRICT, ANDHRA PRADESH.
THE UNION OF INDIA, REP. BY THE SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI- 110 001. ...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 an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment, Interest and Penalty Order in Form DRC-07 passed by the First Respondent vide Reference No. ZD370724006810J, dated 10- 07-2024, under GST Acts, 2017, for the F.Y.s 2019-20, 2020-21 and 2021-22, which does not contain DIN, which does not contain either physical or digital signature, which was passed pursuant to show cause notice which itself does not contain DIN or physical/digital signature, which was passed without issuing the mandatory intimation in Form GST DRC-01A as required under the unamended Rule 142(1 A), which was passed for multiple Assessment Years and under both IGST and CGST/SGST Acts, 2017, as invalid, non-est, deemed to have never been issued, not an order in the eye of law, illegal and even on merits not sustainable and consequently set aside the same and pass such 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
For the reasons stated in the affidavit filed in support of the main Writ Petition, it is prayed that, pending disposal of the above Writ Petition, this Hon’ble High Court be pleased to grant stay of all further proceedings, including collection of tax, interest and penalty, pursuant to the impugned Assessment, Interest and Penalty Order in Form DRC-07 passed by the First Respondent vide Reference No. ZD370724006810J, dated 10- 07-2024, under GST Acts, 2017, for the F.Y.s 2019-20, 2020-21 and 2021-22, and pass such Counsel for the Petitioner:
G NARENDRA CHETTY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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 10.07.2024, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the period 2019-20 to 2021-22. 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 10.07.2024, 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
MJA THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO
AND THE HON’BLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION No:26379 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.