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2026 DAILYLAW 4112 (AP)

Tile World v. The Assistant Commissioner (ST)(FAC)

WP/16788/2026 · 2026-06-29

Ninala Jayasurya, T C D Sekhar

body2026

Judgment text

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Date of reserved for orders : --- Date of pronouncement : 30.06..2026 Date of uploading : APHC010317942026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3543] TUESDAY, THE 30th DAY OF JUNE 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 16788/2026 Between: 1. TILE WORLD, NEAR SOWBHAGYA LAKSHMI TEMPLE, SATRAMPADU PEDAPADU MANDAL, ELURU, ELURU DISTRICT REPRESENTED BY ITS MANAGING PARTNER MR. MAKALI CHANDRA SEKHAR ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STFAC, BHIMAVARAMCIRCLE, REST HOUSE ROAD BHIMAVARAM,WEST GODAVARI DISTRICT - 534 201 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY REVENUE (CT) DEPT., VELAGAPUDI, AMARAVATI - 522 237 ...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 an appropriate Writ, Order or Direction, more particularly one in the nature of WRIT OF MANDAMUS declaring the impugned Assessment Order passed by the ls Respondent vide Case ID AD3712240065955 Dt. 18.03.2026 for the tax period 2022-2023 Case ID NJS,J & TCDS,J W.P No.16788 of 2026 2 AD3712240065955 Dt. 18.03.2026 for the tax period 2023-2024 Case ID AD3712240065955 Dt. 18.03.2026 for the tax period 2024-2025 without bearing any valid DIN or RFN as illegal, arbitrary, violative of the provisions of the CST Act, without jurisdiction and set aside the same, or to 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 Pleased to STAY the operation of impugned Summary of Order passed by the 1St Respondent vide Case ID: AD3712240065955 Dt. 18.03.2026 for the tax period 2022-2023; Case ID: AD3712240065955 Dt. 18.03.2026 for the tax period 2023-2024; Case ID: AD3712240065955 Dt. 18.03.2026 for the tax period 2024-2025 pending disposal of the present Writ Petition or to pass Counsel for the Petitioner: 1. PEDDIBHOTLA VENKATA SAI RAJESH Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX NJS,J & TCDS,J W.P No.16788 of 2026 3 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:16788 of 2026 The Court made the following Order: Learned counsel for the petitioner, at the time of arguing the matter, submits that certain important aspects were inadvertently not stated in the affidavit and seeks permission of this Court to withdraw the writ petition, with liberty to file a fresh writ petition. 2. Considering the submissions made, permission is accorded to withdraw the present writ petition. 3. Accordingly, this Writ Petition is dismissed as withdrawn, however, with the liberty as prayed for. No costs. Miscellaneous petitions pending, if any, shall stand closed. ___________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:30.06.2026 Ksj Whether the order is : Speaking Yes/No / Reasoned Yes/No Reportable Yes/No / Non-Reportable Yes/No