Andhra Pradesh High Court
WP/7791/2025 of M/s. SRS Traders, Vs The Assistant Commissioner (ST) on 28 October 2025
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3559] WEDNESDAY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA WRIT PETITION NO: 7791/2025 Between: 1. M/S.
APHC010461312024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY,THE TWENTY NINETH DAY OF OCTOBER
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 7791/2025
Between:
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. M/S. SRS TRADERS,, PLOT NO. 194, PHASE - III, INDRA AUTO NAGAR, GUNTUR - 522001 STATE OF ANDHRA PRADESH, REP., BY ITS PROPRIETOR, MR. SHAI RIYAZ SHARIEF.
...PETITIONER AND
1. THE ASSISTANT COMMISSIONER ST, KOTHAPET CIRCLE, GUNTUR - II.
2. THE STATE OF ANDHRA PRADESH, REP., BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPARTMENT, A.P. SECRETARIAT, AMARAVATHI
...RESPONDENT(S): 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 to issue Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Revised Form GST DRC-07, dated 18.07.2024 without following the due process of law and not following the directions of the Hon'ble Court in W.P.No.5238/2024, by passing a Composite Order, for the tax period 30.08.2018 to 28.10.2021. without passing a separate Order as per Section 74 of the CGST/SGST Act, 2017, without even issuing Show Cause Notices in Form GST DRC-01A and Form GST DRC-01, as per the provisions of the
CGST/SGST Act 2017, as null and void and consequently set aside / quash the Revised Form GST DRC-07, dated 18.07.2024 and pas IA NO: 1 OF 2025 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 to condone the delay of 143 days in re-submitting the returned bundle in W.P.(S.R.) No. 36443 of 2024, returned as per the Endorsement, dated 18.10.2024 by the Registry of the Hon’ble Court, in the interest of justice and equity, otherwise the petitioner will be put to severe loss and hardship IA NO: 2 OF 2025 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 may be pleased to grant stay of all further proceedings, pursuance to the Revised Form GST DRC-07, dated 18.07.2024 for the tax period 30.08.2018 to 28.10.2021 under the CGST/SGST Act 2017, pending disposal of the above Writ Petition, otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
1. SHAIK JEELANI BASHA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
The petitioner is a registered dealer under the GST Act, 2017, which has been served with an order of assessment, dated 18.07.2024, in FORM GST DRC – 07, passed by the 1st respondent. This order of assessment covers the period from 30.08.2018 to 28.10.2021.
2. The petitioner, after having raised various grounds of challenge, has sought a direction, on 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 GST Act, 2017, and consequently, set aside the orders of assessment/appeal.
3. 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.
4. Accordingly, this Writ Petition is disposed of, setting aside the impugned order, dated 18.07.2024, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately.
5. 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.
As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J
_______________________ SUBHENDU SAMANTA, J
Date 29.10.2025 KA
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE SUBHENDU SAMANTA
WRIT PETITION NO: 7791/2025
Date 29.10.2025 KA