M/S Sri Venkata Srinivasa Oils PVT. LTD, - vs. State Of Andhra Pradesh

Held

The Court held that the present Writ Appeal and the numerous Writ Petitions were squarely covered by a common order previously passed by the same Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. For the reasons recorded in that prior order, the Court disposed of the Writ Appeal and all the connected Writ Petitions in terms of that order. The ratio decidendi is that when a set of cases raise issues identical to those already decided by a common order of the same Bench, subsequent cases can be disposed of by following the principles and directions laid down in the earlier order. No specific findings on individual GST issues were recorded as the disposal was based on the precedent of the earlier order. The operative direction was to dispose of the matters in terms of the order dated 26.06.2025 in W.P.No.29672 of 2023 and batch. No issue was expressly left undecided.

Facts

The appellant, M/s. Shri Girija Alloy & Power (I) Private Limited, represented by its authorized signatory, filed a Writ Appeal (W.A.No.1148 of 2023) against the State of Andhra Pradesh and another. Numerous other Writ Petitions were also filed by various petitioners. The core issue in all these matters pertains to GST. The High Court noted that the present appeal and petitions were squarely covered by a common order previously passed by the same Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. Consequently, the Court decided to dispose of the Writ Appeal and the Writ Petitions in terms of that prior order.

Key Issues

1. Whether the present Writ Appeal and 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? (Question of law) Petitioner's argument: The petitioner's argument is implicitly that the present matters are indeed covered by the aforementioned order, as the Court followed that order for disposal. No specific arguments were recorded for the petitioner beyond this implicit acceptance. Revenue/State's argument: The Revenue/State's argument is also implicitly that the present matters are covered by the aforementioned order, as the Court followed that order for disposal. No specific arguments were recorded for the Revenue/State.