Andhra Pradesh High Court - Amravati
Aruna Slab Polishing Industries vs The Assistant Commissioner on 6 May, 2026
Author: R. Raghunandan Rao
Bench: R Raghunandan Rao
APHC010689692025
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3529]
(Special Original Jurisdiction)
WEDNESDAY, THE SIXTH DAY OF MAY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO
THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 35441/2025
Between:
1. ARUNA SLAB POLISHING INDUSTRIES, (GSTIN 37AGIPR7312J1Z1)
REP. BY ITS PROPRIETOR, PALEM BALARAMI REDDY, S/O.
PALEM SIVARAMI REDDY, AGED ABOUT 50 YEARS, R/O. S.NO.
235, 236, 198A, BETAMCHERLA, KURNOOL ROAD, KURNOOL,
KURNOOL DISTRICT - 518 501.
...PETITIONER
AND
1. THE ASSISTANT COMMISSIONER, NANDYAL-LL CIRCLE,
KUNROOL DISTRICT, ANDHRA PRADESH.
2. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL
SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT,
SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.
3. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE),
MINISTRY OF FINANCE, NORTH BLOCK NEW DELHI 110001.
...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 topleased to issue a writ order or direction more in the nature of Writ of Mandamus questioning the action of the 1st respondent in issuing the notice dated 30.06.2025 for attachment and sale of immovable properties under section 79 of Goods and Service Tax Act, 2017, as illegal, arbitrary, 2 contrary to law and in gross violation of principles of natural justice and consequently set-aside the same and pass 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 pleased to grant stay of all further proceedings vide notice dated 30.06.2025 issued by the 1st respondent, pending disposal of the Writ Petition and pass IA NO: 1 OF 2026 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 order amendment of the main prayer in WP No. 35441 of 2025 as below For the reasons stated in the affidavit filed in support of the Writ Petition, it is prayed that A. the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order? or direction declaring the action of the 1st Respondent in passing the order for the period from July 2017 to February 2022 as a composite assessment order vide DIN No. DiN3714122217106 dated 12.12.2022, issuing a composite show cause dated 26.07.2022 in violation of provisions of section 74 of the CGST Act, 2017 and without the issuance of the mandatory tax intimation notice in form DRC-01A under Rule 142(1 A) of the CGST Rules, 2017 as illegal, arbitrary, unconstitutional, contrary to law and without jurisdiction and in gross violation of principles of natural justice, and consequently set aside the show cause notice in DRC -01 dated 26.07.2022, assessment order in form DRC-07 dated 12.12.2022 passed by the 1®' Respondent in the interest of justice B. Alternatively, the Hon'ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent (State Tax authority) in the Assessment Order by the 1 Respondent passed vide DIN No. DIN3714122217106 dated 12.12.2022, which was uploaded in the GSTN portal in form DRC-07 vide Ref NO.ZD371222007820U dated 15.12.2022, though the Petitioner was assigned to the Central GST department for the administration, as without jurisdiction, unconstitutional, unreasonable, in violation of Article 265 of the Constitution of India and against the principles of natural justice.; C. Consequently, the Hon'ble Court may be pleased to issue a Writ, order or direction more particularly one in the nature of a Writ of Mandamus or any other appropriate Wirt, Direction or Order, quashing the notice for conduct of auction of the Petitioner P-operty in form DRC-17 dated 24.02.2026 and Recovery Notice dated 30.06.2025 for attachment and sale of immovable 3 properties under section 79 of Goods and Service Tax Act, 2017, as illegal, arbitrary, contrary to law and in gross violation of principles of natural justice. D. And to pass IA NO: 2 OF 2026 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 stay the operation of the auction notice in form DRC-17 dated 24.02.2026 for the conduct of auction of the Petitioners Immovable Property by the 1st Respondent in the interest of justice and pass IA NO: 3 OF 2026 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 stay the operation of Order DIN No. DIN3714122217106 dated 12.12.2022, which was uploaded in the GSTN portal in form DRC-07 vide Ref NO.ZD371222007820U dated 15.12.2022 and direct the 1st Respondent not to take any coercive steps against the Petitioner pursuant to that Order in the interest of justice and pass Counsel for the Petitioner:
1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S):
1. GP FOR COMMERCIAL TAX
2. 4
The Court made the following Order: (per Hon'ble Sri Justice R. Raghunandan Rao) Heard Sri M.K. Raj Kumar, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
2. The petitioner is a registered Company, which has been served with an order of assessment, dated 12.12.2022, passed by the 1st respondent.
This order of assessment covers the period from July-2017 to February-2022.
3. 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 Sections 73 & 74 of the GST Act, 2017 and consequently, set aside the impugned order of assessment.
4. A Division Bench of this Court, in W.P.Nos.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.
5. 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 5 Petition is being disposed of, on this ground of challenge, leaving open the other grounds of challenge.
6. Accordingly, this Writ Petition is disposed of, setting aside the impugned order of assessment, dated 12.12.2022 and remand back to the respondents, leaving it open to the respondents to initiate fresh proceedings, for each assessment year separately, subject to payment of 20% of the disputed tax. Any payments made after the impugned order had been passed shall be adjusted against the aforesaid 20%. Coercive steps taken against the petitioner, including attachment, for recovery of the dues under this 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.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date: 06.05.2026 BSM 6 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 35441 of 2025 Date: 06.05.2026 BSM