Mr Mohammed Sibgathulla vs. Principal Commissioner Of Central Tax

Held

Regarding WP NO. 22647/2022 and 26 connected matters, the Court accepted the submission of the counsels that these petitions were disposed of by a separate order dated December 17, 2025, and therefore, no further orders were required. The reasoning is based on the categorical statements made by the parties' counsels. In relation to WP NO. 35830/2025, the Court, in light of the Division Bench's order dated April 24, 2026, in W.A. No. 1089/2026, which restored the matter for reconsideration on merits, de-tagged this writ petition. The office was directed to re-list the petition for preliminary hearing on August 11, 2026. The reasoning is to comply with the Division Bench's directive for a fresh adjudication on merits.

Facts

The petitioners, including M/s. EDGE SOLUTIONS, filed writ petitions challenging orders related to GST. The High Court of Karnataka was to pass a common decision for several connected matters. However, for WP NO. 22647/2022 and 26 connected matters, the counsels stated that the dispute related to GST and these petitions were disposed of by a separate order on December 17, 2025. For WP NO. 35830/2025, the petitioner's counsel submitted that the writ petition was disposed of earlier, but the Revenue had filed an appeal (W.A.No.1089/2026). The Division Bench, in its order dated April 24, 2026, restored the matter for reconsideration on merits. Consequently, this specific writ petition was de-tagged and directed to be re-listed for preliminary hearing.

Key Issues

1. Whether the writ petitions listed under WP NO. 22647/2022 and 26 connected matters, which pertain to GST disputes, stand disposed of by a separate order dated December 17, 2025, as submitted by the counsels? The petitioner's argument, as understood from the court's narration, is that these matters were indeed disposed of by the aforementioned order. The Revenue's position is not explicitly recorded regarding this specific submission. 2. In the case of WP NO. 35830/2025, whether the writ petition, which was previously disposed of, should be restored for reconsideration on merits, following the Division Bench's order in W.A.No.1089/2026? The petitioner argues that the Division Bench has directed reconsideration on merits. The Revenue, through its standing counsel, has been heard in light of the Division Bench's order.