M/S Lakshmi Venkateshwara Traders Ms Scrap vs. The Deputy Commissioner Of Central Tax

Held

The Court accepted the submission that the writ petitions related to GST disputes were disposed of by a separate order on December 17, 2025, and therefore, no further orders were required for those matters. Consequently, these petitions were considered to require no further action. For WP No. 35830/2025, the Court noted that the Revenue had appealed the earlier common order, and the Division Bench had restored the matter for reconsideration with a direction to adjudicate the writ appeal on merits. In light of this, the Court de-tagged WP No. 35830/2025 and directed it to be relisted for Preliminary Hearing on August 11, 2026. The ratio for the initial set of petitions is that once a matter is disposed of by a specific order, no further adjudication is needed unless that order is set aside or modified. For WP No. 35830/2025, the principle is that a High Court will follow the directions of a Division Bench in a writ appeal, especially when it involves remand for adjudication on merits.

Facts

The petitioners, including M/s. Edge Solutions, filed writ petitions challenging orders related to GST. These petitions were initially listed along with other matters. However, the counsels for the parties stated that the dispute pertains to GST and that these petitions were disposed of by a separate order dated December 17, 2025. In one specific writ petition, WP No. 35830/2025, the petitioner's counsel submitted that the writ petition was disposed of by a common order. The Revenue had taken this order in appeal (W.A.No.1089/2026), and the Division Bench restored the matter for reconsideration, directing that the writ appeal be adjudicated on merits. The Standing Counsel for the Revenue was heard in light of this order.

Key Issues

1. Whether the writ petitions concerning GST disputes, which were disposed of by a separate order dated December 17, 2025, require further adjudication by this Court? Petitioner's Argument: The petitioner's counsel argued that the writ petitions were already disposed of by a separate order on December 17, 2025, and therefore, no further orders are required. For WP No. 35830/2025, the petitioner's counsel submitted that the matter was disposed of by a common order, which was then appealed by the Revenue, leading to a remand by the Division Bench for adjudication on merits. Revenue's Argument: The Revenue, through its Standing Counsel, was heard in the context of the Division Bench's order in W.A. No. 1089/2026, which directed reconsideration of WP No. 35830/2025 on merits.