Mr Pradeep Kumar Sekar vs. Additional Director General

Held

For WP No. 22647/2022 and 26 connected matters, the Court accepted the submission that the dispute relates to GST and that these petitions were disposed of by a separate order on December 17, 2025. Therefore, no further orders were required from this bench. The principle derived is that matters previously disposed of by specific orders do not require further adjudication by the same court unless otherwise directed. For WP No. 35830/2025, the Court noted that the Revenue had filed an appeal (WA No. 1089/2026) against the previous order, and the Division Bench had restored the matter for reconsideration with the observation that the writ appeal would be adjudicated on merits. In light of this, the Court de-tagged WP No. 35830/2025 and directed the office to relist it for preliminary hearing on August 11, 2026. The reasoning is based on respecting the orders of the superior appellate authority and ensuring that matters are heard on their merits as directed.

Facts

The petitioners, including M/s. Edge Solutions, filed writ petitions challenging orders related to GST. The High Court of Karnataka was considering these petitions. For a batch of petitions, including WP No. 22647/2022, the court noted that the dispute pertained to GST and that these matters had been disposed of by a separate order dated December 17, 2025. Consequently, no further orders were required for this batch. However, for WP No. 35830/2025, the petitioner's counsel stated that the writ petition was disposed of based on a common order. The Revenue had appealed this order in WA No. 1089/2026, 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, and the Division Bench's order dated April 24, 2026, was perused.

Key Issues

1. Whether the writ petitions concerning GST disputes, specifically WP No. 22647/2022 and connected matters, stand disposed of as per the court's earlier order dated December 17, 2025, under the relevant GST provisions? Petitioner's contention (implied for WP No. 22647/2022 and connected matters): The matters are related to GST and have been dealt with by a separate order, thus requiring no further adjudication by this bench. Revenue's contention (implied for WP No. 22647/2022 and connected matters): No specific argument is recorded, but the court accepted the submission that the matters were disposed of. 2. Whether WP No. 35830/2025 should be relisted for preliminary hearing in light of the Division Bench's order in WA No. 1089/2026, which restored the matter for reconsideration on merits? Petitioner's contention (for WP No. 35830/2025): The writ petition was disposed of based on a common order, but the Revenue's appeal led to a restoration by the Division Bench for adjudication on merits. Revenue's contention (for WP No. 35830/2025): The Revenue's appeal in WA No. 1089/2026 resulted in the Division Bench restoring the matter for reconsideration on merits.