M/S Karnataka Power Corporation Limited vs. Union Of INDIA

Held

The Court acknowledged that the writ petitions related to GST disputes had been disposed of by a separate order on December 17, 2025. For W.P.No.35830/2025, the Court noted the submission that the matter was disposed of based on a common order, which was subsequently appealed by the Revenue. The Division Bench's order in W.A.No.1089/2026, directing reconsideration of the writ appeal on merits, was considered. Consequently, this specific writ petition (W.P.No.35830/2025) was de-tagged from the other connected matters. The Court directed the office to re-list this petition for Preliminary Hearing on August 11, 2026, to proceed with the adjudication as mandated by the Division Bench. No further orders were required for the other connected matters as they stood disposed of by the earlier order.

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 indicated that the dispute pertains to GST and that these specific petitions were disposed of by a separate order dated December 17, 2025. In one specific case, W.P.No.35830/2025, the petitioner's counsel stated that the writ petition was disposed of based on a common order. The Revenue had filed an appeal (W.A.No.1089/2026) against this common order, 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 in light of this order.

Key Issues

1. Whether the writ petitions concerning GST disputes, which were disposed of by a separate order on December 17, 2025, require further adjudication by this Court? Petitioner's Argument: The petitioner in W.P.No.35830/2025 argued that their writ petition was disposed of based on a common order. They highlighted that the Revenue had appealed this common order, and the Division Bench had restored the matter for reconsideration with a direction for adjudication on merits. Revenue's Argument: The Revenue, through its Standing Counsel, was heard in light of the Division Bench's order in W.A. No. 1089/2026, which directed reconsideration of the matter on merits.