Sri Swetcha Constructions, Vs The State of Andhra Pradesh

SRI SWETCHA CONSTRUCTIONS,, A PARTNERSHIP FIRM, HAVING ITS OFFICE AT PLOT NO.201, CO-OPERATIVE COLONY, CUDDAPA, ANDHRA PRADESH. REP. BY ITS MANAGING PARTNER, SRI MANDADI UJJWAL REDDY, AGED ABOUT 43 YEARS, R/O. RAMANNAPET, NALGONDA, ANDHRA PRADESH.

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...PETITIONER

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AND

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

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THE JOINT COMMISSIONER OF STATE TAX, KADAPA DIVISION, KADAPA, ANDHRA PRADESH. 516001

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THE ASSISTANT COMMISSIONER OF STATE TAX, PULIVENDULA CIRCLE, KADAPA DIVISION, KADAPA DISTRICT, ANDHRA PRADESH. 516390

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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 order or orders or writ more particularly one in the nature of Writ of Mandamus declaring the action of the Respondents, more particularly the Respondent No.3 herein in issuing i) a Composite Show-cause Notice in Form GST DRC-01 dated 26.12.2025 for Financial Years 2019-2020 to 2023-2024 proposing to levy a tax of Rs.65,89,407/along with interest and penalty ii) Consequent Composite Assessment

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2

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RRR, J & TCDS, J W.P.No.6655 of 2026

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order under Section 73(9) in Form GST DRC-07 dated 28.01.2026 for the Financiai Years 2019-2020 to 2023-2024 thereby holding the Petitioner firm liable for tax default of an amount of Rs. 65,89,407/- along with Interest @ Rs. 40,12,274/- and Penalty @ Rs.65,89,407/-, totaling an amount of Rs ,71,91.088/- as well as iii) the subsequent individual Assessment Orders for the said amount viz., DRC-07 for FY-2019-20 (DIN3728012612441) for Rs.4,71,246/- for FY-2020-21 (DIN3728012612441/20) for Rs. 18,50,438/- for FY-2021-22 (DIN3728012612441/21) for Rs.87.74,950/FY-2022-23 (D1N3728012612441/22) for Rs.40,29,680/and for FY -2023-24 (DIN3728012612441/23) for Rs.20,64,774/-, all dated 28.01.2026, as being llegal, arbitrary, contrary to the provisions of the Andhra Pradesh Goods and Services Act, 2017, and the rules made thereunder and in violation of Articles 14, 19 (1)(g) and 21 of the Constitution of India and Consequently to set-aside the Composite Show cause notice in Form GST DRC-01 dated 26.12.2025 Composite Assessment order under Section 73(9) in Form GST DRC-07 dated 28.01.2026 and all the consequent individual Assessment Orders viz., DRC-07 for FY-2019-20 (DIN3728012612441) for FY-2020-21 (DIN3728012612441/20) for FY-2021-22 (DIN3728012612441/21) FY-202223 (DIN3728012612441/22) and for FY-2023-24 (DIN3728012612441/23 ) all dated 28.01.2026

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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 all further proceedings pursuant to the impugned Composite Assessment order under Section 73(9) in Form GST DRC-07 dated 28.01.2026 for the Financial Years 2019-2020 to 2023-2024 thereby holding the Petitioner firm liable for tax default of an amount of Rs. 65,89,407/-; along with Interest @ Rs. 40,12,274/- and Penalty @ Rs.65,89,407/-, totaling an amount of Rs.1,71,91,088/- and all the DRC-07 for FY-2019-20consequent individual Assessment Orders viz. (DIN3728012612441): for FY-2020-21 (DIN3728012612441/20): for FY-2021- 22 (DIN3728012612441/21): FY2022-23 (DIN3728012612441/22) and for FY2023-24 (DIN3728012612441/23) all dated 28.01.2026 issued by the Respondent No.3, pending disposal of the above Writ Petition

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Counsel for the Petitioner:

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1.RAMALAKSHMANA REDDY SANEPALLI

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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.6655 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 S. Rama Lakshmana Reddy, 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 28.01.2026, passed by the 3^rd respondent. This order of assessment covers the period from 2019-20 to 2023-24.

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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,

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the petitioner is pressing the primary ground of the order of assessment being

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RRR, J & TCDS, J W.P.No.6655 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 28.01.2026, and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately. 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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_________________

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T.C.D. SEKHAR, J

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Date:11.03.2026 MJA