Cause title — parties, addresses and appearances
APHC010461312024
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: 7791/2025
Between:
1. M/S. SRS TRADERS,, PLOT NO. 194, PHASE - III, INDRA AUTO
NAGAR, GUNTUR - 522001 STATE OF ANDHRA PRADESH, REP.,
BY ITS PROPRIETOR, MR. SHAI RIYAZ SHARIEF.
...PETITIONER
AND
1. THE
ASSISTANT
COMMISSIONER
ST,
KOTHAPET
CIRCLE,
GUNTUR - II.
2. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL
SECRETARY REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT,
AMARAVATHI
...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 to issue Wirt of Mandamus or any other appropriate Writ or Order or
Direction declaring the action of the 1st Respondent in passing the Revised
Form GST DRC-07, dated 18.07.2024 without following the due process of
law and not following the directions of the Hon'ble Court in
W.P.No.5238/2024, by passing a Composite Order, for the tax period
30.08.2018 to 28.10.2021. without passing a separate Order as per Section
74 of the CGST/SGST Act, 2017, without even issuing Show Cause Notices
in Form GST DRC-01A and Form GST DRC-01, as per the provisions of the
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CGST/SGST Act 2017, as null and void and consequently set aside / quash
the Revised Form GST DRC-07, dated 18.07.2024 and pas
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
condone the delay of 143 days in re-submitting the returned bundle in
W.P.(S.R.) No. 36443 of 2024, returned as per the Endorsement, dated
18.10.2024 by the Registry of the Hon’ble Court, in the interest of justice and
equity, otherwise the petitioner will be put to severe loss and hardship
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
may be pleased to grant stay of all further proceedings, pursuance to the
Revised Form GST DRC-07, dated 18.07.2024 for the tax period 30.08.2018
to 28.10.2021 under the CGST/SGST Act 2017, pending disposal of the
above Writ Petition, otherwise, the Petitioner will be put to severe loss and
hardship.
Counsel for the Petitioner:
1. SHAIK JEELANI BASHA
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 dealer under the GST Act, 2017, which has been served with an order of assessment, dated 18.07.2024, in FORM GST DRC – 07, passed by the 1st respondent. This order of assessment covers the period from 30.08.2018 to 28.10.2021. 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 18.07.2024, 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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153 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 7791/2025
Date 29.10.2025 KA
