M/S Ganesh Agencies vs. The Deputy Assistant Commissioner
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Cause title — parties, addresses and appearances
The Court made the following order:
1 f APHC010167462023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) SES 0^ [3529] WEDNE AY,THE SEVENTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 9458/2023 Between; U 1 M/s GANESH AGENCIES, , D.N0.39-2-16A, 4TH FLOOR, KODUR Y.V.RAO HOSPITAL VIJAYAWADA, ANDHRA PRADESH CASTLE, REP. BY ITS PROPRIETOR MR. NARESH MANHARLAL DESAI. ...PETITIONER AND (ST)-1 COMMISSIONER, DEPUTY ASSISTANT 1 THE GOVERNORPET CIRCLE, VIJAYAWADA KRISHNA DISTRICT. DEPUTY ASSISTANT COMMISSISONER, (ST) KRISHNALANKA 2.THE CIRCLE, VIJAYAWADA. ASSISTANT COMMISSIONER, (ST) KRISHNALANKA CIRCLE 3.THE VIJAYAWADA. ...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 order, writ or direction, more particularly one in the nature of writ of Mandamus, declaring f® ™P“9ned Order AAO No. Rc.Dy.AC(ST)-1/GST INS/02/2022-23 dated 09-01-2023 confirming demands of CGST/APGST, interest and Penalty berng CGST of Rs5057 I 16/- under Section 74, IGST demand of Rs.95426/-, penalty of under Section 74/73(9), interest of Rs.5008215/- under Section Rs.10209688/-
2 0 conltary to ^037 Xp'^rfd T“' srr ““ ”“ -" ”>»™--7 «=Lir.i:' LA NO: 1 OF 9no^ lA NO: 1 OF 9001: issued Petition and pass by Petition under Section 1'S1 cpr' !-.•- in the affidavit filed in support of the pSMe" h" '^ circumstances stated pleased to permit the Petitioner to file th’p Pleased material papers and the Hon'ble Court mav n ^ affidavit along with the Writ Petition. ^ peruse it as a part and parcel of Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1GP FOR COMMERCIAL TAX The Court made the followina: (per Hon’ble Sri Justice R. ~Raghunandan Rao) The petitioner who i 's a registered person under the GST regime had assessment, dated 09.01.2023 been served with an order of assessment period 01.07.2017 for the to 31.03.2022. 2. This order of assessment is challenged by the ground that the assessment a notice under Rule petitioner, on proceedings had 142(1 )(A) of COST Rules. various grounds including the not been preceded by The 3 feti IFr petitioner, though the said amount had not been received earlier, contends that the said order of assessment would have to be set aside on the additional ground that a composite order cannot be passed for different! tax periods. now
The learned Government Pleader, on instructions, submits that the assessing authority does not have any material to demonstrate that a notice under Rule 142(1)(A) had been issued, to the petitioner, prior to the commencement of the assessment proceedings.
In the light of the matter, it would have to be held that no such notice has been issued. This Court, by an order dated 02.07.2025, W.P.No.8150 of 2025, had considered the effect of non issuance of a notice under Rule 142(1 )(A), for any period, prior to the initiation of the assessment proceedings and had held that any assessment proceeding, up to 15.10.2020 without issuance of a notice under Rule 142(1 )(A) prior to commencement of the assessment proceedings, would have to be treated as an invalid order. A Division Bench of this Court, by an order dated 17.09.2025, in 5. W.P.No.11028 of 2025 & batch had held that one Composite order cannot be passed in relation to different tax periods. Following both these judgments, this Writ Petition is allowed setting aside the order of assessment dated 09.01.2023 and the matter is remanded back to the assessing authority to pass appropriate orders in 6. 4 ■ accordance with law and after giving an opportunity of hearing to the petitioner. The period from the date of the impugned assessment orders, 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, miscellaneous petitions, pending if any, shall stand closed. SRI T-SRINIVASA RAO ASSISTANT REGISTRAR //// SECTION OFFICER To, Assistant Commissioner(ST)-1, Governorpet Circle,
The Deputy Vijayawada Krishna District.
The Deputy Assistant Commissioner (ST), Krishnalanka Circle Vijayawada.
The Assistant
One CC to 5. Two CCS to GP for [OUT]
Two CD Copies. Commissioner (ST), Krishnalanka Circle, Vijayawada Sri Anil Kumar Bezawada, Advocate [OPUC] Commercial Tax, High Court of Andhra Pradesh ssb
HIGH COURT DATED:17/09/2025 ORDER WP No. 9458 OF 2023 ‘Vj 5 2 6 SEP 20/b m 09 ALLOWING THE W.P. WITHOUT COSTS
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.