M/s. Teju Granites Vs The Assistant Commissioner (State Taxes)

STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, VELAGAPUDI-522503, AMARAVATHI, GUNTUR DISTRICT.

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THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001

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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 topleased to issue a Writ of Mandamus or any other writ or order or direction declaring the action of the 1st Respondent in passing the assessment order dated 22.11.2025 for the period September 2017 to February 2019under the Goods and Service Tax Act, 2017 as in gross

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RRR, J & TCDS, J W.P.No.4204 of 2026

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violation of principles of natural justice, also passed as composite order for more than one assessment year, and consequently set aside the same and direct the 1st Respondent to redo the assessment affording an effective opportunity of being heard and pass orders in accordance with law and pass

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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 pleased to stay the operation of the proceedings of the 1®* Respondent in Form DRC -07 dated 22.11.2025 for the period 2017-18 to 2018-19 under the Goods and Service Tax Act, 2017, in the interest of justice and pass

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Counsel for the Petitioner:

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1.SRINIVASA RAO KUDUPUDI

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Counsel for the Respondent(S):

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1.GP FOR COMMERCIAL TAX

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RRR, J & TCDS, J W.P.No.4204 of 2026

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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 Srinivasa Rao Kudipudi, 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 22.11.2025, passed by the 1^st respondent. This order of assessment covers the period from September 2017 to February 2019.

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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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RRR, J & TCDS, J W.P.No.4204 of 2026

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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 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

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impugned order of assessment, dated 22.11.2025 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. All or any attachments pursuant to the said order shall also stand set aside. 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.

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

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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