BharatTaxGST

M/S. C K S Pharma Labs Private Limited vs. The Deputy Assistant Commissioner (St)-I

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WP/26173/2026HC Andhra PradeshGSTCNR APHC01047507202614 September 2026Bench: NINALA JAYASURYA,T.C.D.SEKHAR7 pages
For Petitioner: P RAVIKANTHFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010475072026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) TUESDAY, THE 15th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 26173 OF 2026 Between: 1. M/s. C K S PHARMA LABS PRIVATE LIMITED,, RS No 27, Vedadri Road, Jaggayyapet, NTR District, Andhra Pradesh- 521175. Represented by its Managing Director, Bandaru Venkateswara Rao, S/o. B.S.A.V.S Murthy, Aged about 52 years, ...Petitioner AND 1. The Deputy Assistant Commissioner STI, Nandigama Circle, Vijayawada. 2. The Assistant Commissioner ST, Nandigama Circle, No I Division, Vijayawada. 3. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT-II) Department, AP Secretariat Velagapudi, Amaravathi, Guntur District, AP. ...Respondents 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 toissue an appropriate Writ, direction or order more particularly in the nature of a Writ of Mandamus declaring the Assessment order, Dt.29.08.2024 passed by the 2nd respondent as illegal, arbitrary, contrary to the provisions 2 of the GST Act, 2017, contrary to the circulars issued by the Central Board of Indirect Taxes and Customs and violative of Articles 14, 19(1)(g) and 265 of the Constitution of the India and consequently set aside the same 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 grant stay of all further proceedings, including recovery, pursuant to the assessment orders passed by the 2 nd respondent in DRC-07 dt.29-08-2024 and consequential Urgent Notice, Dt.29.08.2024 pending disposal of the Writ petition Counsel for the Petitioner: P RAVIKANTH Counsel for the Respondents: GP FOR COMMERCIAL TAX

The Court made the following order:

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THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No: 26173 OF 2026

ORDER: (per Hon’ble Sri Justice Ninala Jayasurya)

Heard learned counsel for the petitioner and Mr.S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax, appearing for the respondents. With their consent, the writ petition is disposed of at the stage of admission.

2.

The petitioner herein has approached this Court, challenging order of assessment passed by the 2nd respondent dated 29.08.2024 inter alia on the main ground that the said order does not contain a Document Identification Number (DIN).

3.

This Court had considered this issue earlier in the case of M/s. Cluster Enterprises Vs. The Deputy Assistant Commissioner (ST)-2, Kadapa1 and The Hon’ble High Court of Allahabad in M/s. Bambino Agro Industries petitioner depositing 40% of the total demand raised vide urgent notice dated 22.07.2026, within a period of four (4) weeks, from today. In the event, the order is not complied with, within the stipulated time, the same shall stand automatically dissolved.

12.

Needless to say, the period from the date of filling of this writ petition till the date of receipt of this order by the Assessing Officer, shall be excluded for the purposes of limitation.

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13.

Accordingly, this writ petition is disposed of. There shall be no order as to costs. Miscellaneous petitions, if any, shall stand closed. _____________________ NINALA JAYASURYA, J

_______________ T.C.D.SEKHAR, J

GVK

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3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No. 26173 OF 2026

Dt. 15.09.2026

GVK

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.