M/S.G.M.Agro And Beverages (INDIA) Private Limited vs. The Commissioner

Held

The Court accepted the submission that the writ petitions listed along with other matters were inadvertently included, as the dispute related to GST and these petitions had already been disposed of by a separate order on December 17, 2025. Therefore, no further orders were required for those petitions. For W.P.No.35830/2025, in light of the Division Bench's order in W.A. No. 1089/2026 which restored the matter for reconsideration on merits, the writ petition was de-tagged. The Court directed the office to re-list this specific petition for preliminary hearing on August 11, 2026. The ratio is that matters already disposed of by a specific order should not be relisted, and if an appeal against a prior order is restored for adjudication on merits, the original writ petition should be re-listed for further proceedings.

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, it was brought to the Court's attention that the dispute specifically pertains to GST and that these petitions had already been disposed of by a separate order dated December 17, 2025. In one specific case, W.P.No.35830/2025, the petitioner's counsel indicated that the writ petition was disposed of in light of a common order. The Revenue had filed an appeal (W.A.No.1089/2026) against this common order, and the Division Bench had 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 development.

Key Issues

1. Whether the writ petitions, which were listed for a common decision, should be disposed of based on a prior order dated December 17, 2025, given that the dispute relates to GST. Petitioner's Contention: The petitioner's counsel argued that the writ petition was disposed of in light of the Court's common order. They also noted that the Revenue had filed an appeal against this order, which was restored by the Division Bench for adjudication on merits. Revenue's Contention: The Revenue's Standing Counsel was heard in light of the Division Bench's order dated April 24, 2026, in W.A. No. 1089/2026, which directed reconsideration of the matter on merits.