M/S Ozone Facility Management PVT LTD. vs. Assistant Commissioner

Held

The Court accepted the submission that the writ petitions concerning GST disputes had already been disposed of by a separate order on December 17, 2025, and therefore, no further orders were required for these matters. Regarding W.P.No.35830/2025, in light of the Division Bench's order in W.A.No.1089/2026, which directed reconsideration of the matter on merits and the hearing of the Revenue's counsel, the Court decided to de-tag this specific writ petition. The office was directed to relist W.P.No.35830/2025 on August 11, 2026, for a preliminary hearing. The reasoning for the initial disposal of the other GST petitions was based on the fact that a separate order had already been passed. For W.P.No.35830/2025, the decision to relist was driven by the Division Bench's directive for reconsideration.

Facts

The petitioners, including M/s. EDGE SOLUTIONS, filed writ petitions challenging orders related to Goods and Services Tax (GST). These petitions were initially listed for a common decision with other matters. However, it was brought to the Court's attention that the dispute in these specific writ petitions pertains to GST and had already been disposed of by a separate order on December 17, 2025. For W.P.No.35830/2025, it was further noted that the Revenue had filed an appeal (W.A.No.1089/2026) against the common order, and the Division Bench had restored the matter for reconsideration, directing adjudication on merits. The learned counsel for the Revenue was heard in light of the Division Bench's order.

Key Issues

1. Whether the writ petitions concerning GST disputes, which were listed for a common decision, should be disposed of based on a prior separate order dated December 17, 2025, as contended by the petitioner and accepted by the Court. 2. Whether W.P.No.35830/2025, where the Revenue has filed an appeal (W.A.No.1089/2026) and the Division Bench has directed reconsideration on merits, should be de-tagged and relisted for preliminary hearing. Petitioner's Contention (for W.P.No.35830/2025): The writ petition should be de-tagged and relisted for preliminary hearing in light of the Division Bench's order in W.A.No.1089/2026, which restored the matter for reconsideration on merits. Revenue's Contention: The learned Standing Counsel for the Revenue was heard in light of the Division Bench's order.