Saheb Traders vs. The State Of A.P.

Held

The Court held that since the learned counsel for the petitioner(s) submitted that the issue involved in all these Writ Petitions is squarely covered by the orders of the Division Bench of this Court in W.P.Nos.30185 of 2021 and batch dated 24.03.2023, the present Writ Petitions are disposed of in terms of that Division Bench order. The reasoning is based on the concession and submission made by the petitioner's counsel, implying that the Court found no reason to deviate from the established precedent. The operative direction is to dispose of the petitions in terms of the Division Bench order and to attach a copy of that order. No issue was expressly left undecided.

Facts

These Writ Petitions were filed before the High Court challenging certain orders or actions by GST authorities. The petitioners argued that the issues involved in all these petitions were squarely covered by a previous order of a Division Bench of the same High Court in W.P.Nos.30185 of 2021 and batch, dated 24.03.2023. The revenue or State's specific contentions or the details of the orders under challenge, including the tax periods, amounts in dispute, and the specific authorities who passed the impugned orders, are not recorded in this judgment.

Key Issues

1. Whether the issues involved in these Writ Petitions are covered by the Division Bench order in W.P.Nos.30185 of 2021 and batch dated 24.03.2023. Petitioner's contention: The petitioner(s) contended that the issues in all these Writ Petitions are squarely covered by the aforementioned Division Bench order. Revenue/State's contention: The judgment does not record any specific contentions made by the revenue or State in opposition to the petitioner's submissions.