M/s S.L.N.S.Enterprises, Vs Assistant Commissioner of State Tax

M/S S.L.N.S.ENTERPRISES,, REPRESENTED BY THE PROPRIETOR. SRI RAJOLI NAGESWAR RAO, DOOR NO.13/3/714, KHAJA NAGAR, OPP.MASJID, NEAR GANGA GOWNI THEATRE, ANANTAPUR, ANANTAPUR, ANDHRA PRADESH, PIN. 515001.

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...PETITIONER

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AND

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ASSISTANT COMMISSIONER OF STATE TAX, ANANTAPURAMU CIRCLE-I, D.NO.19-1-558-2-1, SECOND FLOOR, PAR HEIGHTS BUILDING, GOOTY ROAD, ANANTHAPURAMU, ANDHRA PRADESH-515005.

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STATE OF ANDHRA PRADESH, REPRESENTED BY THE SECRETARY TO GOVERNMENT OF A.P. REVENUE (CT) DEPARTMENT, GOVERNMENT OF A.P. SECRETARIAT BUILDINGS, VELAGAPUDI, MANGALAGIRI MANDAL, GUNTUR (DISTRICT), A.P, PIN - 522 503.

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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 an appropriate writ, order or direction more in the nature of Writ of Mandamus, setting aside the impugned claimed common Intimation, the claimed composite show-cause Notice dated 09-10-2025 and

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RRR, J & TCDS, J W.P.No.4367 of 2026

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its composite summary in Form GST DRC-01 dated 09-10-2025, and the common composite adjudication orders and its summary in Form GST DRC07 dated 04-12- 2025, besides the proceedings, issued under Section 74 of the GST Acts by the Respondent No.1 and to 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 collection of the disputed tax of Rs. 6,52,114, the disputed interest of Rs.1,75,662 and the disputed penalty of Rs.9,39,806 (Total amount of Rs. 17,67,582), and to pass such other order or orders in the interest of Justice lest the petitioner will be put to irreparable economic loss. The balance of convenience is clearly in favour of the petitioner and against the Respondents. These demands have no legs to stand.

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Counsel for the Petitioner:

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1.J.N VENKATA SURESH KUMAR

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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.4367 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 J.N. Venkata Suresh Kumar, 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 04.12.2025, passed by the 1^st respondent. This order of assessment covers the period from April 2019 to March 2025.

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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

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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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RRR, J & TCDS, J W.P.No.4367 of 2026

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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 04.12.2025 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 closed.

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________________________

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R. RAGHUNANDAN RAO, J

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_________________ T.C.D. SEKHAR, J

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Date:17.02.2026 MJA

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