M/S. Edge Solutions vs. The Joint Commissioner Of

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 those matters. Regarding W.P.No.35830/2025, the Court noted that the Revenue had filed a writ appeal against the common order that disposed of this petition. The Division Bench, in its order dated April 24, 2026, in W.A. No. 1089/2026, had restored the matter for reconsideration with the observation that the writ appeal shall be adjudicated on merits. Consequently, this specific writ petition (W.P.No.35830/2025) was de-tagged and directed to be re-listed 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 orders are needed. For W.P.No.35830/2025, the principle is that if a higher court remands a matter for adjudication on merits, the lower court must re-list it for that purpose.

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. In the case of W.P.No.35830/2025, the petitioner's counsel submitted that the writ petition was disposed of by a common order. The Revenue had filed an appeal (W.A.No.1089/2026) against this common order, 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 W.P.No.35830/2025, it was submitted that the matter was disposed of by a common order, which was then appealed by the Revenue, leading to a restoration by the Division Bench for adjudication on merits. Revenue's Argument: The Revenue's counsel was heard in light of the Division Bench's order in W.A.No.1089/2026, which restored the matter for reconsideration. The judgment does not record any specific arguments made by the Revenue regarding the other writ petitions.