M/S Aswan Ventures vs. Union Of INDIA

Held

The Court accepted the submission that the writ petitions concerning GST disputes were disposed of by a separate order dated December 17, 2025, and therefore, no further orders were required for those matters. Regarding W.P.No.35830/2025, the Court noted that the Revenue had filed an appeal against the common order that disposed of the writ petition, and the Division Bench had restored the writ appeal for reconsideration on merits. Consequently, the Court de-tagged W.P.No.35830/2025 and directed the office to relist it for a preliminary hearing on August 11, 2026. The reasoning for the de-tagging and relisting is based on the Division Bench's order mandating adjudication of the writ appeal on merits, implying that the original writ petition's disposal might be subject to the outcome of the appeal.

Facts

The petitioners, including M/s. Edge Solutions, filed writ petitions challenging orders related to GST. These petitions were initially listed with other matters. However, the counsels for the parties stated 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 indicated 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 listed with other matters, should be treated as having been disposed of by a separate order dated December 17, 2025, as contended by the counsels for the parties. 2. In the case of W.P.No.35830/2025, whether the matter should be relisted for preliminary hearing in light of the Division Bench's order in W.A.No.1089/2026, which restored the writ appeal for adjudication on merits. Petitioner's Contention (for W.P.No.35830/2025): The writ petition was disposed of based on a common order. The Revenue has appealed this order, and the Division Bench has directed reconsideration of the writ appeal on merits. Therefore, the writ petition should be relisted. Revenue's Contention: Not recorded in the judgment.