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Subba Rao Malempati v. the Joint Commissioner of Central Tax

Andhra Pradesh HC6 Jan 2026WP/36547/2025

Case brief

AI extract

What is this about?

GST consolidated assessment order multiple financial years; single show-cause notice composite assessment order tax periods; Section 73 Section 74 GST Act 2017; DRC-O1A intimation not issued; writ of mandamus Article 226; Andhra Pradesh High Court Amaravati; Manu Granites Guntur; Joint Commissioner of Central Tax; W.P.No.11028 of 2025 & batch; fresh proceedings each assessment year; limitation exclusion; no costs.

What did the court decide?

Impugned consolidated assessment order dated 29.09.2025 set aside; respondents left free to initiate fresh proceedings for each assessment year separately; period from the impugned order till receipt of this order excluded for limitation; no order as to costs. ¶31

Subba Rao Malempati Vs the Joint Commissioner of… — GST and Indirect Tax | Andhra Pradesh HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether a single assessment order passed for more than one financial year (tax periods 2018-19 to 2022-23) is violative of Sections 73 and 74 of the GST Act, 2017.

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Court's answer

Acting on the Division Bench holding in W.P.No.11028 of 2025 & batch, a single show-cause notice or a single composite assessment order cannot be passed in relation to more than one tax period of a month where assessment is taken up before the due date for filing of the annual return, or for more than one year once that due date has been reached.

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Ratio / Principle

The impugned consolidated assessment order dated 29.09.2025 covering tax periods 2018-19 to 2022-23 was set aside, leaving it open to the respondents to initiate fresh proceedings for each assessment year separately.

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Key takeaways

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.ratio¶34

Detailed headnote1 paragraphs

Andhra Pradesh High Court at Amaravati (Special Original Jurisdiction), Writ Petition No. 36547/2025, decided 07.01.2026, Division Bench (R. Raghunandan Rao and T.C.D. Sekhar, JJ.; per R. Raghunandan Rao, J.). GST assessment - Subba Rao Malempati (Manu Granites) v. Joint Commissioner of Central Tax, Guntur: a consolidated assessment order (OIO.No.GUN-GST-OOO-JC-50/2025-26-GST, dt. 29.09.2025) covering tax periods 2018-19 to 2022-23, passed without any Intimation under DRC-O1A, was set aside on the ground that a single assessment order for more than one financial year is violative of Sections 73 and 74 of the GST Act, 2017, following the Division Bench decision in W.P.No.11028 of 2025 & batch (a single show-cause notice or composite assessment order cannot span more than one monthly tax period before the annual return due date, or more than one year thereafter). Respondents were left free to initiate fresh proceedings for each assessment year separately; the period from the impugned order till receipt of the order was excluded for limitation; no order as to costs.

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APHC010711312025

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[3529]

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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WEDNESDAY,THE SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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WRIT PETITION NO: 36547/2025

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Between:

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SUBBA RAO MALEMPATI, (MANU GRANITES) GSTIN 37AJZPM0223D1Z7, REGD. PREMISES AT D. NO. 4/5/29/87, 4TH LANE, VIDYA NAGAR, GUNTUR, ANDHRA PRADESH REPRESENTED BY ITS AUTHORISED SIGNATORY MR. MALEMPATI SUBBA RAO

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THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI - 110 001

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...PETITIONER(S)

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AND

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THE JOINT COMMISSIONER OF CENTRAL TAX, GST Bhawan, Kanna Vari Thota Guntur - 522 004 2).

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...RESPONDENT

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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 to issue an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order vide OIO.No.GUN-GST-OOO-JC-50/2025- 26-GST Dt. 29.09.2025 passed by the Respondent for the tax periods 2018-19 to 2022-23 in a consolidated manner and without issuance of any Intimation under DRC - OlA as illegal, arbitrary, violative of the provisions of GST Act, 2017 and set aside the same or to pass

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IA NO: 1 OF 2025

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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 to STAY all further proceedings pursuant to impugned Assessment Order vide OIO.NO.GUN-GST-000-JC-50/2025-26-GST Dt. 29.09.2025 passed by the l®t Respondent for the tax periods 2018-19 to 2022-23 pending disposal of the present Writ Petition or to pass

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Counsel for the Petitioner(S):

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1.PEDDIBHOTLA VENKATA SAI RAJESH

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Counsel for the Respondent:

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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 the learned counsel for the petitioner and learned Government Pleader for Commercial Taxes appearing for the respondents.

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The petitioner is a registered firm, which has been served with an order of assessment, dated 29.09.2025, passed by the 1^st 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 sought a direction, on 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 GST Act, 2017, and consequently, set aside the order of assessment/appeal.

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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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Accordingly, this Writ Petition is disposed of, setting aside the impugned assessment order, dated 29.09.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.

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