Sri Venkata Srinivasa Rice Mill vs. The State Of Ap

Held

The Court held that the issue in the present writ petitions is squarely covered by a common order previously passed by the same Bench in W.P.No.29672 of 2023 and batch, dated June 26, 2025. Consequently, for the reasons recorded in that prior order, these Writ Petitions are also disposed of in terms thereof. The specific reasoning from the prior order is not reproduced here, but the ratio decidendi is that identical issues, having been decided, should be applied to subsequent, similar cases. The operative direction is the disposal of the writ petitions in terms of the aforementioned common order. No costs were awarded. No specific issues were left undecided.

Facts

The petitioners, M/s. SLV Granites and others, filed multiple writ petitions before the Andhra Pradesh High Court. The respondents are the State of Andhra Pradesh and others. The core issue in these petitions is identical to that decided in a previous common order by the same Bench in W.P.No.29672 of 2023 and batch, dated June 26, 2025. The specific tax periods, amounts in dispute, and the exact nature of the orders or actions under challenge are not detailed in this judgment. The procedural history is limited to the filing of these writ petitions.

Key Issues

1. Whether the present writ petitions are covered by the common order passed by this Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. Petitioner's Contention: The petitioner implicitly argues that their case should be decided in line with the previous order, as the judgment states the issue is "squarely covered." No specific arguments are recorded for the petitioner beyond this implicit assertion. Revenue's Contention: The revenue's position is not explicitly recorded in terms of arguments presented. However, the court's decision to dispose of the petitions based on the previous order suggests the revenue did not contest the applicability of that order to the present cases.