M/S Nandi Buildcon vs. Additional Director General

Held

The Court accepted the submission that the writ petitions concerning GST disputes were disposed of by a separate order on December 17, 2025, and therefore, no further orders were required for the matters as listed. However, in respect of W.P.No.35830/2025, the Court noted that the Revenue had filed a writ appeal (W.A.No.1089/2026) against the common order. The Division Bench, by its order dated April 24, 2026, had restored the matter for reconsideration with the observation that the writ appeal would be adjudicated on merits. Consequently, the Court de-tagged W.P.No.35830/2025 and directed it to be re-listed for Preliminary Hearing on August 11, 2026. The ratio for the initial set of petitions is that if parties agree to a prior disposal order, the court will accept it. For W.P.No.35830/2025, the ratio is that if a writ appeal is restored for reconsideration on merits by a higher court, the 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, the counsels for the parties stated that the dispute pertains to GST and that these specific petitions were disposed of by a separate order dated December 17, 2025. For W.P.No.35830/2025, the petitioner's counsel noted that the writ petition was disposed of based on a common order. The Revenue had appealed this order in W.A.No.1089/2026, and the Division Bench, by an order dated April 24, 2026, 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 initially listed with other matters, should be treated as disposed of by a separate order dated December 17, 2025, as submitted by the counsels for the parties? Petitioner's Argument: The counsels for the parties jointly submitted that the dispute relates to GST and that these petitions stand disposed of by a separate order on December 17, 2025. They argued that no further orders are required in these matters as listed. Revenue's Argument: The Revenue, through its Standing Counsel, was heard in the context of W.A.No.1089/2026, which was filed against a common order disposing of writ petitions. The Division Bench's order in the writ appeal directed reconsideration on merits. The Revenue's position appears to be that the matter requires further adjudication as per the Division Bench's direction.