M/S Vidhathri Bhawan vs. The Assistant Commissioner Of Central Tax

Held

The Court accepted the submission that the writ petitions related to GST disputes were disposed of by a separate order on December 17, 2025, and therefore, no further orders were required for the majority of the listed petitions. However, in the specific case of W.P.No.35830/2025, it was noted that the Revenue had filed a writ appeal (W.A.No.1089/2026) against the common order. The Division Bench, by its order dated April 24, 2026, had restored the writ appeal for reconsideration and directed that it be adjudicated on merits. In light of this development and after hearing the Revenue's counsel, the Court decided to de-tag W.P.No.35830/2025 and directed it to be re-listed for Preliminary Hearing on August 11, 2026. The ratio for the other petitions is that once a matter is disposed of by a specific order, no further orders are needed unless there are subsequent developments or directions for reconsideration.

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. For W.P.No.35830/2025, it was submitted 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, by an order dated April 24, 2026, restored the matter for reconsideration, directing that the writ appeal be adjudicated on merits. The learned 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 common order dated December 17, 2025, require further adjudication by this Court, considering the Revenue has filed a writ appeal against the said common order. (Question of law) Petitioner's contention: The writ petitions were disposed of by a separate order on December 17, 2025, and no further orders are required. For W.P.No.35830/2025, the matter has been restored for reconsideration by the Division Bench in W.A.No.1089/2026, which is to be adjudicated on merits. Revenue's contention: The Revenue has filed a writ appeal (W.A.No.1089/2026) against the common order dated December 17, 2025, and the Division Bench has directed reconsideration of the writ appeal on merits. The Revenue's counsel was heard in light of this order.