Sln Traders vs. The State Of A.P.

WP/24059/2022HC Andhra PradeshGSTCNR APHC01036474202219 April 2023Bench: D RAMESH3 pages
AI SummaryRemanded

Held

The Court held that the issue involved in the present Writ Petition is squarely covered by the orders of the Division Bench of the High Court in W.P.Nos. 30185 of 2021 and batch, dated 24.03.2023. Consequently, the Writ Petition was disposed of in terms of the said Division Bench order. The reasoning is based on the petitioner's submission that the matter is covered by a previous binding precedent. The operative direction was to dispose of the petition in terms of the Division Bench order and to attach a copy of that order. No specific issues were expressly left undecided.

Facts

The petitioner filed a Writ Petition challenging Notification No. 318/FSSA/AP/2014-21, dated 06.12.2021, seeking to declare it illegal and arbitrary. During the hearing, the petitioner's counsel submitted that the issue in this petition is squarely covered by the orders of the Division Bench of the High Court in W.P.Nos. 30185 of 2021 and batch, dated 24.03.2023. The Court noted this submission and directed that the present Writ Petition be disposed of in terms of the aforementioned Division Bench order. A copy of the Division Bench order was directed to be attached to the present order. No costs were awarded.

Key Issues

1. Whether Notification No. 318/FSSA/AP/2014-21, dated 06.12.2021, is illegal and arbitrary. The petitioner argued that the issue involved in this Writ Petition is squarely covered by the Orders of the Division Bench of this Hon’ble Court in W.P.Nos. 30185 of 2021 and batch dated 24.03.2023. The revenue or State did not record any arguments in the provided judgment.

AI-generated summary — verify with the full judgment below

1

THE HONOURABLE SRI JUSTICE D.RAMESH ORDER:- The Writ Petition under Article 226 of the Constitution of India is filed seeking to declare the notification No.318/FSSA/AP/2014-21, dated 06.12.2021 as illegal and arbitrary. During hearing, learned counsel for the petitioner has submitted that the issue involved in this Writ Petition is squarely covered by the Orders of the Division Bench of this Hon’ble Court in W.P.Nos.30185 of 2021 and batch dated 24.03.2023. In view of the submission made by the learned counsel for the petitioner, the Writ Petition is disposed of in terms of the orders of the Division Bench of this Hon’ble Court in W.P.Nos.30185 of 2021 and batch dated 24.03.2023. 2

Registry is directed to attach a copy of the order in W.P.Nos.30185 of 2021 and batch dated 24.03.2023 to this order. There shall be no order as to costs. _____________________ JUSTICE D. RAMESH

Date: 20.04.2023 TPS

3

THE HONOURABLE SRI JUSTICE D.RAMESH Date:20.04.2023

TPS

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