M/s. S a Traders, Vs The Assistant Commissioner (St)

M/S. S A TRADERS,, D.NO. 6/48/1 , G RAMARAO STREET , MOCHEMPET,YSR, ANDHRA PRADESH , 516001 REP BY ITS PROPRIETOR SRI. SHAIK CHABUK SAWAR MAHAMMAD SUHAIL AHAMED S/O. MOHAMMED AYUD TAHER SHAIK AGED ABOUT 37 YEARS.

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...PETITIONER

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AND

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THE ASSISTANT COMMISSIONER ST, KADAPA -I CIRCLE, KADAPA, ANDHRA PRADESH. 516001

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THE DEPUTY ASSISTANT COMMISSIONER STII, KADAPA -I CIRCLE, KADAPA, ANDHRA PRADESH. 516001

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STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH. 522238

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UNION OF INDIA, REP. BY ITS SECRETARY MINISTRY OF FINANCE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned auction notice in Form GST DRC- 17 dated 02-02-2026 scheduling the Auction on 05-03-2026 at 11.00 AM and the attachment notice dated 08-12-2025 in Form GST DRC16 attaching the vacant land of the Petitioner issued in pursuance of

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RRR, J & TCDS, J W.P.No.5478 of 2026

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composite Order of adjudicating authority-1st Respondent herein passed in Form GST DRC -07 dated 19-10-2024 in DIN No. DIN 3719102447822 under section 74 of CGST, SGST and IGST Acts 2017 levying penalty for the tax periods 2017-18, 2018-19, 2019-20, 2020-21, 2021-22 2022-23 without serving any intimation notice, show cause notice or the orders after cancelation of registration dated 20-10-2022 w.e.f. 30-09-2022, the present writ petition is advised to be filed as illegal, arbitrary, improper, unjust and unfair, violative of principles of natural justice, without authority and jurisdiction and also contrary to the provisions of the GST Law 2017 and passed the order in a composite manner which is not permissible under law and in the teeth of the order of this Hon'ble Court in W.P. No. 11028/2025 dated 17-09-2025 as also violative of articles 14, 19(1 )(g), 21,265 and 300-A of the Constitution of India and consequently to set aside the impugned order dated 19-10- 2024 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 impugned auction notice in Form GST DRC -17 dated 02-02-2026 scheduling the auction on 05.03.2026 at 11:00 AM in the office of the Assistant Commissioner in respect of the pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass

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IA NO: 2 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 collection of disputed tax, interest & penalty pursuance to impugned composite order of adjudicating authority 1st Respondent herein passed Form GST DRC -07 dated 19-10-2024 in DIN No. DIN 3719102447822 for the tax periods 2017-18, 2018-19, 2019-20, 202021, 2021-22 2022- 23 pending disposal of the writ petition else the Petitioner would be put to severe loss and hardship and pass

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Counsel for the Petitioner:

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1.V Y PRABHUVU

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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.5478 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 K. Rajasekhar, learned counsel representing Sri V.Y. Prabhuvu, 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 19.10.2024, passed by the 1^st respondent. This order of assessment covers the period from 2017-18 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 a composite order of assessment. In that view of the matter, the present Writ

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RRR, J & TCDS, J W.P.No.5478 of 2026

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Petition is being disposed of, on this ground of challenge, leaving open the other grounds of challenge.

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7. Accordingly, this Writ Petition is disposed of, setting aside the

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impugned order of assessment, dated 19.10.2024 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

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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.

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The learned counsel appearing for the petitioner has informed this Court that the respondent authorities are proceeding with the auction of the assets of the petitioner. In view of the above order, the said auction shall not proceed any further. 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:03.03s.2026 MJA

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