M/S. Vandana Tours And Travels vs. The Assistant Commissioner (St)

M/S. VANDANA TOURS AND TRAVELS,, 14-2-216, GROUND FLOOR, T.P. AREA, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH, REP. BY ITS PROPRIETOR MR. S. VARADA REDDY

THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110001. ...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 declaring that the impugned Order of Assessment, Penalty, Interest and Late Fees passed by the First Respondent vide DIN. DIN3709122539130, dated 09-12- 2025, for the Financial Years 2018-19, 2019-20, 2020-21, 2021- 22, 2022-23 and 2023-24 under the IGST, COST and SGST Acts, 2017, which is a single order passed for Multiple Assessment Years, which was passed pursuant to a single authorization for making inspection without any post-inspection authorization for making Assessment, which was passed by invoking S. 74 even though the ingredients for invoking the same are not available only for the purpose of availing the larger period of limitation under the said Provision as otherwise the impugned order would be partly barred by limitation if passed u/S. 73, as without juri iction, without authority, partly barred by limitation and even on merits not sustainable and illegal and consequently set aside the same and pass IA NO: 1 OF 2026 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 grant stay of all further proceedings, including recovery of tax. penalty, interest and late fees pursuant to the impugned Order of Assessment, Penalty, Interest and Late Fees passed by the First Respondent vide DIN: DIN3709122539130, dated 09-12- 2025, for the Financial Years 2018-19, 2019-20, 2020-21, 2021- 22, 2022-23 and 2023-24 under the IGST, COST and SGST Acts, 2017, and pass Counsel for the Petitioner:

The petitioner is a registered Company, which has been served with an Order of Assessment, dated 09.12.2025, passed by the 1st respondent. This Order of Assessment covers the period from April-2018 to January-2025. 3. The petitioner, after having raised various grounds of challenge, has pressed 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.

The petitioner has raised various grounds of challenge. However, the petitioner is pressing the primary ground of the order being a composite order.

Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 09.12.2025, 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.

2026