Jaya Lakshmi Kc Vs the Assistant Commissioner St

THE ASSISTANT DIRECTOR, ANDHRA PRADESH STATE DIRECTORATE OF REVENUE INTELLIGENCE, DOOR NO.59-3-8/2, MUSUNURI NARAYANA STREET, ASHOK NAGAR, MOGALRAJAPURAM VIJAYAWADA.- 520010

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UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001.

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STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.- 52223

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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 preferably

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RRR,J & TCDS,J W.P.No.526 of 2026

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a Writ in the nature of Writ of MANDAMUS declaring that the renting of property to the Educational Trust /society is exempt from payment of GST as the Educational Trust /society is exempt from tax as per Notification No. 12/2017-Central Tax (Rate) dated 28- 06-2017 following the judicial decision in (2022) 100 GSTR 265 (Karnataka) and Manu/SC/81623/2005 and direct the Respondent to refund the tax amount of Rs. 13,00,920/- with interest to the Petitioner, as illegal, arbitrya, unjust, improper, unethical and contrary to the judicial decisions laid by the Honble High Court and Honble Supreme Court, violative of articles 14, 19(1)(g), 21, 265 and 300-Aand violative of GST Act 2017 and consequently to set aside the order passed by the 1st Respondent in FORM GST DRC-07 in DIN No- DIN3704022521330 dated 04-02-2025 or alternatively to set aside the order dated 04-02-2025 passed by the 1st Respondent proposing to levy interest and penalty under section 74(8) and 50 of the GST Act 2017 in a composite manner for the assessment years 2017-18,2018-19 and 2019-20 as illegal, arbitrary, unjust, improper. unfair, unethical, ambiguous, violative of the provisions of GST Act 2017 and violative of article 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently to set aside the same 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 grant stay of the collection of the disputed amount of Rs. 26,07,954/- pending disposal of the writ petition and pass

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Counsel for the Petitioner:

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1.M V J K 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.526 of 2026

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The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

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Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes appearing for the respondents.

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The petitioner is a registered Company, which has been served with an Order of Assessment, dated 04.02.2025, in FORM GST DRC – 07, passed by the 1^st respondent. This Order of Assessment covers the period from 2017-2018 to 2019-2020.

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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.

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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 being a composite order.

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RRR,J & TCDS,J W.P.No.526 of 2026

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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

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order, dated 04.02.2025, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.

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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.

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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: 07.01.2026 SNI