M/S Bluemoon Service Station vs. The Deputy Commissioner Of Cental Tax.
Held
On the first issue, the Court accepted the submission of the counsels for the parties that the matters listed along with WP NO. 22647/2022 were inadvertently listed and had already been disposed of by a separate order dated 17.12.2025. Therefore, no further orders were required for these petitions. On the second issue concerning WP NO. 35830/2025, in light of the Division Bench's order dated 24.04.2026 in W.A. No. 1089/2026, which restored the matter for reconsideration on merits, the Court de-tagged this writ petition and directed it to be relisted for Preliminary Hearing on 11.08.2026. The ratio for the first issue is that matters already disposed of by a separate order need not be relisted. The ratio for the second issue is that if a writ appeal leads to a restoration of the writ petition for reconsideration on merits, the writ petition should be relisted accordingly.
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 counsels for the parties agreed that the matters were inadvertently listed as they had been disposed of by a separate order dated 17.12.2025. For WP NO. 35830/2025, the petitioner's counsel stated that the writ petition was disposed of earlier, but the Revenue had filed an appeal (W.A.No.1089/2026) which was allowed by the Division Bench, restoring the matter for reconsideration on merits. The Division Bench's order dated 24.04.2026 in the writ appeal was perused.
Key Issues
1. Whether the writ petitions listed along with WP NO. 22647/2022, which pertain to GST disputes, stand disposed of by a separate order dated 17.12.2025, as submitted by the counsels for the parties. The petitioner's contention is that these matters were inadvertently listed. The Revenue's contention is not recorded. 2. Whether WP NO. 35830/2025, which was previously disposed of, requires reconsideration on merits in light of the Division Bench's order in W.A.No.1089/2026, which restored the matter for adjudication. The petitioner's counsel submits that the writ appeal has been allowed. The Revenue's counsel has been heard in light of the Division Bench's order.
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Heard together (27 matters)
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Cause title — parties, addresses and appearances
ORAL ORDER The petitions were listed for a common decision and separate daily common orders are passed specific to certain petitions, including these petitions. The order relevant to these petitions read as under. "IN W.P.No.22647/2022 and 26 Connected Matters1
The learned counsels for the parties are categorical in stating that there is an inadvertence in having these matters listed along with the other
1 W.P.No.35830/2025
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