M/s Yellipalem Ramesh Reddy Huf, Vs the Union of India

M/S YELLIPALEM RAMESH REDDY HUF,, REPRESENTED BY ITS KARTA RAMESH REDDY, DOOR NO. 1/1238/6, YERRAMUKKA PALLI, KADAPA, YSR DISTRICT, ANDHRA PRADESH, 516004.

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...PETITIONER

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AND

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THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE, MINISTRY OF FINANCE,NORTH BLOCK, NEW DELHI- 110001.

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THE COMMISSIONER OF CENTRAL TAX, , TIRUPATI COST COMMISSIONERATE, 9/86A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND, TIRUPATI-517502.

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THE SUPERINTENDENT OF CENTRAL TAX, , KADAPA COST RANGE, D.NO. 1/2553-1, IV FLOOR, LKR TOWERS, RAJIV MARG ROAD, APHB COLONY, YSR KADAPA DIST-516004.

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THE SUPERINTENDENT OF CENTRAL TAX ANTIEVASION, TIRUPATI COST COMMISSIONERATE, TIRUPATI.

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX, , TIRUPATI GST COMMISSIONERATE, VISHAKAPATNAM-AMARAVATI ZONE.

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THE ASSISTANT COMMISSIONER OF CENTRAL TAX AE, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, TIRUPATI COST

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RRR, J & TCDS, J W.P.No.1243 of 2026

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COMMISSIONERATE, 9/86A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND, TIRUPATI- 517502.

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...RESPONDENT(S):

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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 issue a direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned Order vide Order In Original No. YL0401-03-2025-26 (GST) (Supdt) dated 14-10-2025 issued for the period 2018-19 to 2022-23 and the summary orders vide FORM DRC-07s dated 29-10-2025, for issuance of common notice for multiple financial years in total violation of legal provisions under GST enactments, as non-est and void ab-initio, without jurisdiction, illegal, arbitrary,and violative of Articles 19(l)(g) and 300A of the Indian Constitution, and or pass such

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IA NO: 1 OF 2026

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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 grant stay an interim relief by restrain the Respondents from initiating any action to recover the demands confirmed under the impugned Order vide Order In Original No. YL0401-03-2025-26 (GST) (Supdt) dated 14-10-2025 issued for the period 2018-19 to 2022-23 pending disposal of this Writ Petition and pass such

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Counsel for the Petitioner:

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1.ALLA RAMA KRISHNA

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Counsel for the Respondent(S):

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1.SANTHI CHANDRA

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The Court made the following Order:

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(per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri Alla Rama Krishna, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.

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The petitioner is a registered Company, which has been served with an order of assessment, dated 14.10.2025, passed by the 3^rd respondent. This order of assessment covers the period from 2018-19 to 2022-23.

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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.

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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.

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

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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.

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Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 14.10.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. Needless to say, that 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 purpose of limitation. There shall be no order as to costs.

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As a sequel, pending miscellaneous applications, if any, shall stand closed.

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________________________

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R. RAGHUNANDAN RAO, J

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_________________

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T.C.D. SEKHAR, J

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Date:20.01.2026 MJA