M/S. CHIKKALA CHOWDARAYYA v. THE ASSISTANT COMMISSIONER STATE TAX, ALCOT GARDENS

LAKSHMI GODOWNS,, REPRESENTED BY ITS MANAGING PARTNER, SHRI CHIKKALA CHOWDARAYYA, DOOR NO.2-2-1, FLAT NO. F-3, 4TH FLOOR, KOTAGIRI CITY CENTRE, BHANUGUDI JUNCTION, KAKINADA, ANDHRA PRADESH - 533 003. ...PETITIONER AND

THE ASSISTANT COMMISSIONER STATE TAX, ALCOT GARDENS CIRCLE RAJAMAHENDRAVARAM DIVISION, D.NO.46-7-22, 4TH FLOOR. JETTY TOWERS, DANAVAIPETA, RAJAHMUNDRY, EAST GODAVARI DISTRICT, ANDHRA PRADESH - 533 103.

THE ADDITIONAL COMMISSIONER OF STATE TAX APPEALS, TOWERS, BACK OF NVKR VIJAYAWADA, MOGALRAJAPURAM, VIJAYAWADA - 520010 40-5-19/9B,

THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX) A.P. SECRETARIAT, VELEGAPUDI - 522 238.

UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE) NORTH BLOCK, NEW DELHI - 110 001. 2 RRR,J & TCDS,J W.P.No.36607 of 2025 ...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 may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1 Respondent in Order passed in Form GST DRC 07 vide Ref No. ZD371223019199D dated 28.12.2023 (Annexure P-1) served on 03.07.2025 wherein a single and composite demand order and also a single show cause notice was passed for the periods from FY 2017- 18 to FY 2020-21, without containing a Document Identification Number (DIN), GST was imposed in contravention of provisions of Section 2(30) read with Section 8 of the GST Act, 2017 and relevant entry no. 24 or 54 of the Exemption Notification No. 12/2017-CT(R) dated 28.06.2017, as being arbitrary, without unconstitutional, unreasonable, in violation of settled jurisprudence, violative of the principles of natural justice and contrary to the provisions of the GST Act, 2017, in violation to Article 14, 246A, 265, 19(1)(g), 300A of the Constitution of India b. The Honble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the 2nd Respondent vide A.O. No. DIN3721102582377 rejecting the appeal filed by the Petitioner on the ground of limitation, without considering the material fact of service of the signed impugned order, as the said signed copy of the impugned adjudication order was only served on the Petitioner on 03.07.2025, after making a request letter to the 1st Respondent on 23.06.2025. c. And to pass such in Endorsement dated 21.10.2025 the proceedings of jurisdiction, 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 may be pleased stay the operation of the proceedings of the 1st Respondent in Order passed in Form GST DRC 07 vide Ref No. ZD371223019199D dated 28.12.2023 (Annexure P-1) served on 03.07.2025 and the proceedings of the 2nd Respondent in the Endorsement dated 21.10.2025 vide A.O. No. DIN3721102582377, in the interest of justice and pass such Counsel for the Petitioner:

1. ANIL KUMAR BEZAWADA 3 RRR,J & TCDS,J W.P.No.36607 of 2025 Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX 4 RRR,J & TCDS,J W.P.No.36607 of 2025 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri Anil Kumar Bezawada, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.

2. The petitioner is a registered Company, which has been served with an Order of Assessment, dated 28.12.2023, in FORM GST DRC – 07, passed by the 1st respondent. This Order of Assessment covers the period from 2017-2018 to 2020-2021 (up to June, 2020).

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.

4. 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. 5 RRR,J & TCDS,J W.P.No.36607 of 2025 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.

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 _________________ T.C.D. SEKHAR, J Date:01.04.2026 KPV 185 6 RRR,J & TCDS,J W.P.No.36607 of 2025 THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No.36607 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao)

01.04.2026 KPV