POTTI SRIRAMULU NELLORE v. TIRUPATI ROAD

1. BIGSUN HOSPITALITY PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MRS.S.PRAVEENA W/O MR.M.SUDHAKAR REDDY AGED ABOUT 51 YEARS, OCC BUSINESS. 104, BLOCK B, SREE BIGSUN CITY, TADA GRAMA PANCHAYATH, TADA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524401 ...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT-522238.

2. THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR-517001. ...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 tomay be pleased to issued a direction, order or writ more particularly one in the nature of WRIT OFCERTIORARI by calling for the records on the file of the Respondent in Reference No. ZD371225030358G passed u/s 74 2 of the APGST Act, 2017 dated 23.12.2025 for the FY 2020-2021 and quash the same as arbitrary.illegal and non-est and pass such In W.P.No.2619/2026: Between:

1. BIGSUN HOSPITALITY PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MRS.S.PRAVEENA W/O MR.M.SUDHAKAR REDDY AGED ABOUT 51 YEARS, OCC. BUSINESS. 104, BLOCK B, SREE BIGSUN CITY, TADA GRAMA PANCHAYATH, TADA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524401 ...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS DEPARTMENT OF REVENUE PRINCIPAL SECRETARY, (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT-522238.

2. THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR-517001 ...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 issued a direction, order or writ more particularly one in the nature of WRIT OF CERTIORARI by calling for the records on the file of the Respondent in Reference No. ZD371225030377G passed u/s 74 of the APGST Act, 2017 dated 23.12.2025 for the FY.2022-2023 and quash the same as arbitrary, illegal and non-est and pass In W.P.No.2624/2026: Between:

1. BIGSUN HOSPITALITY PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MRS.S.PRAVEENA W/O MR.M.SUDHAKAR 3 REDDY, AGED ABOUT 51 YEARS, OCC BUSINESS. 104, BLOCK B, SREE BIGSUN CITY, TADA GRAMA PANCHAYATH, TADA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524401 ...PETITIONER AND

1. THE STATE OF AP, REPRESENTED BY ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT-522238. DEPARTMENT OF REVENUE

2. THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR- 517001. ...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 tomay be pleased to issued, a direction, order or writ more particularly one in the nature of WRIT OF CERTIORARI by calling for the records on the file of the Respondent in Reference No. ZD371225030344P passed u/s 74 of the APGST Act, 2017 dated 23.12.2025 for the FY 2019- 2020 and quash the same as arbitrary, illegal and non-est and pass In W.P.No.2628/2026: Between:

1. BIGSUN HOSPITALITY PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR MRS.S.PRAVEENA W/O MR.M.SUDHAKAR REDDY, AGED ABOUT 51 YEARS, OCC BUSINESS. 104, BLOCK B, SREE BIGSUN CITY, TADA GRAMA PANCHAYATH, TADA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524401 ...PETITIONER AND

1. THE STATE OF AP, REPRESENTED BY ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, DEPARTMENT OF REVENUE 4 GUNTUR DISTRICT-522238.

2. THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR - 517001. ...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 issued a direction, order or writ more particularly one in the nature of WRIT OF CERTIORAR by calling for the records on the file of the Respondent in Reference No. ZD371225030422T passed u/s 74 of the APGST Act, 2017 dated 23.12.2025 for the FY 2021-2022 and quash the same as arbitrary, illegal and non-est and pass In W.P.No.2630/2026: Between:

1. BIGSUN HOSPITALITY PVT LTD, REPRESENTED BY ITS MANAGING DIRECTOR MRS.S.PRAVEENA W/O MR.M.SUDHAKAR REDDY, AGED ABOUT 51 YEARS, OCC. BUSINESS. 104, BLOCK B, SREE BIGSUN CITY, TADA GRAMA PANCHAYATH, TADA, SRI POTTI SRIRAMULU NELLORE, ANDHRA PRADESH, 524401 ...PETITIONER AND

1. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF REVENUE (COMMERCIAL TAXES), SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT-522238.

2. THE ASSISTANT COMMISSIONER STI, REGIONAL GST AUDIT AND ENFORCEMENT OFFICE TIRUPATI, BESIDE DEVI THEATRE, TIRUPATI ROAD, KATTAMANCHI, CHITTOOR-517001. ...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 issued a direction, order or writ more particularly one in the nature of 'WRIT OF CERTIORARI' by calling for the records on the file of 5 the Respondent in GSTIN.37AAHCB5254H1ZL passed u/s 74 of the APGST Act, 2017 dated 23.12.2025 for the FY.2023-2024 and quash the same as arbitrary, illegal and non-est and pass Counsel for the Petitioner:

1. O UDAYA KUMAR Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX 6 The Court made the following Common Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) As all these writ petitions are filed by the same petitioner and challenging the common order, dated 23.12.2025, they are being disposed of by way of this common order.

2. Heard Sri O.Udaya Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax for the respondents in all the writ petitions.

3. The 2nd respondent, by an order, dated 23.12.2025, passed under Section 74 of the GST Act has completed assessment of tax and levy of penalty for the period 2019-2020 to 2023-2024.

4. The petitioner being aggrieved by the said common order of assessment has approached this Court by way of these writ petitions.

5. This Court, in S.J.Constructions vs. The Assistant Commissioner and Ors.,1 had held that each tax period or tax year require to be assessed separately and by way of separate orders of assessment. It would also be held that even the notices initiating such assessment should be issued separately for each assessment period or assessment order. It was further held that in the event of a composite notice or composite order is passed in relation to different assessment orders, the same would have to be set aside. 1 MANU/AP/1501/2025 7

6. In the present writ petitions, a common order has been passed for the aforesaid assessment years. Following the judgment of this Court in S.J. Constructions, the said common order, dated 23.12.2025 is set aside leaving it open to the respondent authorities to complete the assessment in accordance with law. 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.

7. Accordingly, the above Writ Petitions are disposed of. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date: 04.02.2026 KA 8 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 2616, 2619, 2624, 2628 AND 2630 OF 2026 Date: 04.02.2026 KA 9