Ans Constructions PVT. LTD. vs. Commissioner Of The Central Tax GST, & Anr.
Facts
The petitioner, ANS Constructions Pvt. Ltd., filed a writ petition challenging certain audit proceedings. An interim order was passed on July 26, 2019, staying further audit proceedings. The respondents, Commissioner of Central Tax GST & Anr., filed an application seeking vacation of this interim order. The petitioner's counsel conceded that the issue raised in the writ petition was squarely covered against the petitioner by previous judgments of the Delhi High Court in Aargus Global Logistics Pvt. Ltd. Vs. UOI & Ors. and Vianaar Homes Private Limited Vs. Assistant Commissioner (Circle-12), CGST, Audit-II, Delhi & Ors. The respondents argued that these judgments were in their favour and the interim order should be vacated.
Held
The Court held that the issue raised in the present writ petition was no longer res integra, having been decided by this Court in favour of the respondents in the case of Aargus Global Logistics Pvt. Ltd. and subsequently affirmed by a Coordinate Bench in Vianaar Homes Private Limited. The petitioner's counsel conceded that the issue was squarely covered against the petitioner by these judgments. Consequently, the Court found no merit in continuing the interim order. The Court dismissed the writ petition and vacated the interim order dated July 26, 2019. The ratio decidendi is that if a legal issue has been definitively decided by the High Court and affirmed by coordinate benches, a subsequent petition raising the same issue will be dismissed, and any interim order granted will be vacated.
Key Issues
1. Whether the issue raised in the present writ petition is no longer res integra and has been decided by this Court in favour of the respondents? (Question of law) Petitioner's contention: The petitioner's counsel fairly stated that the issue in the present writ petition is squarely covered against the petitioner by the judgments in Aargus Global Logistics Pvt. Ltd. and Vianaar Homes Private Limited. Respondents' contention: The respondents sought vacation of the interim order, arguing that the issue raised in the petition was decided in their favour by the aforementioned judgments, which were affirmed by a Coordinate Bench. Therefore, the petition deserved to be rejected and the interim order vacated.
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Cause title — parties, addresses and appearances
J U D G M E N T MANMOHAN, J: (Oral)
The petition has been heard by way of video conferencing.
Present application has been filed on behalf of the Respondents seeking vacation of the interim order dated 26 CM APPL.7151/2022 th
Learned counsel for the petitioner states that the issue raised in the present petition is no longer res integra, as it stands decided by this Court in favour of the Respondents in the matter of Aargus Global Logistics Pvt. Ltd. Versus UOI & Ors., W.P. (C) No. 2580/2020 vide judgment dated 6 July, 2019 passed by this Court in the present matter, whereby further audit proceedings
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