Mr Shankar Suresh vs. Additional Director

Held

The Court held that for WP No. 22647/2022 and 26 connected matters, the submissions that these petitions stood disposed of by a separate order dated December 17, 2025, were accepted, and consequently, no further orders were required for these petitions. Regarding WP No. 35830/2025, the Court noted the petitioner's submission that the matter was restored for reconsideration on merits by the Division Bench in WA No. 1089/2026. After hearing the Standing Counsel for the Revenue in light of the Division Bench's order dated April 24, 2026, the Court decided to de-tag WP No. 35830/2025 and directed the office to relist it for preliminary hearing on August 11, 2026. The ratio for the first set of petitions is that if a matter is already disposed of by a prior order, no further adjudication is needed. For WP No. 35830/2025, the principle is that a matter restored by a higher court for reconsideration on merits must be relisted for that purpose.

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 the majority of the petitions, including WP No. 22647/2022, the Court accepted the submission that they stood disposed of by a separate order dated December 17, 2025, and thus required no further orders. However, for WP No. 35830/2025, the petitioner's counsel stated that the writ petition was disposed of based on a common order. The Revenue had appealed this order in WA No. 1089/2026, and the Division Bench 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, including WP No. 22647/2022 and 26 connected matters, stand disposed of by the Court's order dated December 17, 2025, requiring no further adjudication. Petitioner's contention (for WP No. 22647/2022 and connected matters): The matters are disposed of by a separate order dated December 17, 2025, and no further orders are required. Revenue's contention (for WP No. 22647/2022 and connected matters): Not recorded. 2. Whether WP No. 35830/2025 should be relisted for preliminary hearing in light of the Division Bench's order in WA No. 1089/2026 restoring the matter for reconsideration on merits. Petitioner's contention (for WP No. 35830/2025): The writ petition was disposed of in light of a common order, but the Revenue appealed, and the Division Bench has restored the matter for adjudication on merits. Revenue's contention (for WP No. 35830/2025): The Standing Counsel was heard in light of the Division Bench's order dated April 24, 2026.