Bluenine Infra Technologies Pvt Ltd Vs State of Andhra Pradesh (Andhra Pradesh High Court)
Summary: The Andhra Pradesh High Court at Amaravati allowed the writ petition filed by Bluenine Infra Technologies Pvt Ltd, which challenged a common show cause notice in Form GST DRC-01 dated 06.01.2026 and a composite order in Form GST DRC-07 dated 16.03.2026 issued by the fourth respondent.
The petitioner was registered under the Goods and Services Tax Act, 2017 and was engaged in trading computers, peripherals and allied information-technology goods. The impugned notice and order covered different assessment years, namely 2021-22, 2022-23, 2023-24 and 2024-25. The petitioner contended that such composite proceedings were unsustainable in view of the Andhra Pradesh High Court decision in S J Constructions Vs Assistant Commissioner & Others, W.P. No.11028 of 2025, dated 17.09.2025.
The petitioner therefore sought setting aside of the impugned orders. The Revenue opposed the writ petition on the ground that the petitioner had an alternative statutory remedy of appeal and had directly invoked writ jurisdiction. However, the learned Government Pleader did not dispute the decision in S J Constructions.
The Court considered the submissions and held that it was unnecessary to examine the several other contentions raised in the writ petition. The decisive issue was that the impugned proceedings comprised a composite show cause notice and composite order covering the tax periods 2021-22, 2022-23, 2023-24 and 2024-25.
