M/S Inpv Trading Company vs. Additional Director General

Held

The Court accepted the submission that the writ petitions concerning GST disputes had already been disposed of by a separate order on December 17, 2025, and therefore, no further orders were required in those specific matters. For W.P.No.35830/2025, the Court noted that the Revenue had filed an appeal against the common order, and the Division Bench had restored the writ appeal for reconsideration on merits. In light of this, the Court de-tagged W.P.No.35830/2025 and directed the office to re-list it for preliminary hearing on August 11, 2026. The ratio appears to be that matters already disposed of by specific orders do not require further adjudication unless specifically directed, and matters where appeals have been filed and restored for reconsideration on merits should be re-listed for that purpose.

Facts

The petitioners, including M/s. Edge Solutions, filed writ petitions challenging orders related to GST. These matters were initially listed along with other cases. However, it was brought to the Court's attention that the dispute specifically pertained to GST and had been disposed of by a separate order on December 17, 2025. For W.P.No.35830/2025, it was noted that the Revenue had filed an appeal (W.A.No.1089/2026) against the common order. The Division Bench, in its order dated April 24, 2026, restored the writ appeal for reconsideration on merits. Consequently, the writ petition was de-tagged for separate adjudication.

Key Issues

1. Whether the writ petitions concerning GST disputes, which were disposed of by a separate order on December 17, 2025, require further consideration in the current proceedings? Petitioner's Contention: The petitioners, through their counsel, submitted that the matters were inadvertently listed with other cases and that the dispute relates to GST, having been disposed of by a separate order on December 17, 2025. They argued that no further orders are required in these specific petitions. Revenue's Contention: For W.P.No.35830/2025, the Revenue had filed an appeal (W.A.No.1089/2026) against the common order. The Division Bench, in its order dated April 24, 2026, restored the writ appeal for reconsideration on merits, implying that the original writ petition needed to be re-examined.