M/S Tata Projects Limited vs. The Union Of INDIA

Held

For WP No. 22647/2022 and 26 connected matters, the Court accepted the submissions that the dispute related to GST and that these petitions had already been disposed of by a separate order on December 17, 2025. Therefore, no further orders were required in these petitions. For WP No. 35830/2025, the Court noted that the Revenue had filed an appeal (W.A.No.1089/2026) against the common order disposing of the writ petition. The Division Bench, in its order dated April 24, 2026, had restored the matter for reconsideration with the observation that the writ appeal would be adjudicated on merits. In light of this, the Court de-tagged WP No. 35830/2025 and directed the office to relist it for preliminary hearing on August 11, 2026. The Court did not decide the merits of the GST dispute itself but rather the procedural status of the petitions.

Facts

The petitioners, including M/s. Edge Solutions, filed writ petitions challenging orders related to GST. The Court noted that these matters were inadvertently listed with other cases. For WP No. 22647/2022 and 26 connected matters, the Court accepted submissions that the dispute related to GST and that these petitions were disposed of by a separate order on December 17, 2025, requiring no further orders. For WP No. 35830/2025, the petitioner's counsel stated that the writ petition was disposed of by a common order. However, the Revenue had filed an appeal (W.A.No.1089/2026) before the Division Bench, which restored the matter for reconsideration, directing adjudication on merits. The Standing Counsel for the Revenue was heard, and the Division Bench's order dated April 24, 2026, was perused.

Key Issues

1. Whether the writ petitions concerning GST disputes, inadvertently listed with other matters, require further orders given a prior disposal order on December 17, 2025 (for WP No. 22647/2022 and connected cases)? 2. Whether WP No. 35830/2025, which was disposed of by a common order, should be relisted for preliminary hearing in light of the Division Bench's order in W.A.No.1089/2026 directing reconsideration on merits? Petitioner's Arguments (for WP No. 35830/2025): The writ petition was disposed of by a common order. The Revenue has appealed this order, and the Division Bench has restored the matter for reconsideration on merits. Revenue's Arguments (for WP No. 35830/2025): The Revenue's counsel was heard in light of the Division Bench's order dated April 24, 2026, in W.A. No. 1089/2026, which directed the writ appeal to be adjudicated on merits.