Andhra Pradesh High Court · 2026
Case at a glance
Outcome
Disposed of
Accordingly, this Writ Petition is disposed of, setting aside the
Provisions considered
Key paragraphs
- Para 44. 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…
- Para 66. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 10.12.2025, and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, the period from the…
Judgment
Cause title
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 6895/2026 Between:
1. VITAL INDUSTRIES INDIA PVT LTD, REPRESENTED BY ITS MANAGER - FINANCE AND GST, C/0 SPY AGRO INDUSTRIES LIMITED, NEW INDUSTRIAL ESTATE, UDUMALPURAM, NANDYAL, KURNOOL, ANDHRA PRADESH - 518501 ...PETITIONER
AND
1. ASSISTANT COMMISSIONER, CUSTOMS AND CENTRAL TAX, KURNOOL CGST DIVISION, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, NEAR CHILDRENS PARK N R PETA, KURNOOL-51800
2. UNION OF INDIA, , REPRESENTED BY ITS SECRETARY. MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-11001. ...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 maybe pleased to issue a writ, order or direction, more particularly one in the nature of a Writ of Certiorari, to quash
ORDER-
IN-ORIGINAL No. 07/2025-26(GST) date 10.12.2025 passed by the Respondent under the Andhra Pradesh Goods and Services Tax Act, 2017 ( APGST ) as illegal, arbitrary, violative of principles of natural justice, and APGST Act, 2017 and 2 RRR, J & TCDS, J W.P.No.6895 of 2026 passed with a pure revenue consideration, and with a consequential prayer to set aside the same, and pass such 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 may be pleased to dispense with filing of the certified copy of the impugned ORDER-IN-ORIGINAL No. 07/2025-26(GST) dated 10.12.2025 issued by the the Respondent and to pass such IA NO: 2 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 maybe pleased to stay all further proceedings, including penalty and recovery proceedings consequent to ORDER-IN- ORIGINAL No. 07/2025-26(GST) dated 10.12.2025 passed by the Respondent and pass such Counsel for the Petitioner:
1. CHIRANJEEVI TALASILA Counsel for the Respondent(S):
SANTHI CHANDRA 3 RRR, J & TCDS, J W.P.No.6895 of 2026 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Chiranjeevi Talasila, learned counsel for the petitioner and Smt. Santhi Chandra, learned Standing Counsel appearing respondents.
The petitioner is a registered Company, which has been served with an order of assessment, dated 10.12.2025, passed by the 1st respondent. This order of assessment covers the period from 2019-20 to 2023-24.
The petitioner, after having raised various grounds of challenge, has pressed the ground that, a single order of assessment, issued 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 impugned order of assessment.
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 of assessment being 4 RRR, J & TCDS, J W.P.No.6895 of 2026 a composite order of assessment. In that view of the matter, the present Writ Petition is being disposed of, on this ground of challenge, leaving open the other grounds of challenge.
Operative part
Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 10.12.2025, and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, the period from the date of issuance of the impugned order of assessment till the date of receipt of this order shall be excluded for the purposes 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 _________________ T.C.D. SEKHAR, J Date:11.03.2026 MJA 5 RRR, J & TCDS, J W.P.No.6895 of 2026 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 6895/2026 (per Hon’ble Sri Justice R. Raghunandan Rao)
11.03.2026 191 MJA
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, this Writ Petition is disposed of, setting aside the
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Andhra Pradesh Goods and Services Tax Act, 2017; APGST Act, 2017; Code of Civil Procedure, 1908 — s. 151.
Which court decided this case, and when?
Andhra Pradesh High Court, on 11 Mar 2026. The bench was R RAGHUNANDAN RAO, T C D SEKHAR.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.