M/S. Kothamasu Trading Company (Partnership Firm) vs. The State Of Andhra Pradesh
Held
The Court held that the issue in the present Writ Appeal and the batch of Writ Petitions was squarely covered by a common order previously passed by the same Bench on 26.06.2025 in W.P.No.29672 of 2023 and batch. Consequently, following the aforesaid order and for the reasons recorded therein, the Court disposed of the Writ Appeal and the Writ Petitions in terms of that prior order. The ratio decidendi is that if a matter is demonstrably covered by a prior judgment of the same court on identical issues, it should be disposed of in line with that precedent. The operative direction was to dispose of the cases in terms of the previous order, with no costs awarded. No specific issues were left undecided.
Facts
This matter concerns Writ Appeal No. 1148 of 2023 and a batch of Writ Petitions, filed by M/s. Shri Girija Alloy & Power (I) Private Limited and other petitioners against the State of Andhra Pradesh and another respondent. The core issue in all these cases is stated to be squarely covered by a common order previously passed by the same Bench of the High Court in W.P.No.29672 of 2023 and batch, dated 26.06.2025. The judgment does not specify the tax periods, the specific orders or actions under challenge, the authorities who passed them, or the amounts in dispute. The procedural history leading to this appeal and petitions is also not detailed.
Key Issues
The primary issue before the Court was whether the present Writ Appeal and the batch of Writ Petitions were covered by a previous common order passed by the same Bench on 26.06.2025 in W.P.No.29672 of 2023 and batch. The Court had to decide if the facts and legal questions presented in the current cases were identical or substantially similar to those decided in the prior order. The petitioner's argument, implied by the Court's decision, would be that their case falls within the ambit of the prior ruling. The respondent's argument, if any, is not recorded. The Court's task was to ascertain if the principle laid down in the previous order applied to the present writ appeal and petitions.
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APHC010582182023
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT APPEAL NO: 1148 of 2023 along with W.P.Nos. 29665, 31170, 31172, 31173, 31938, 32834, 32900, 32903, 32946, 33120, 33129, 33144, 33147, 33151, 33173, 33206 of 2023; 1662, 2257, 2258, 2269, 2273, 2387, 3469, 3470, 3583, 3690, 7727, 11692, 15682, 21561, 25541, 25552, 29293 of 2024; 8547, 8699, 8700, 8704, 10222, 10347, 10352, 10411, 10427, 10517, 10606, 10615, 10893, 10941, 11017, 11054, 11066, 11126, 11150, 11749, 11860, 11927, 11977, 11978, 11996, 11999, 12000, 12076, 12218, 12471, 12486, 12719, 12761, 12774, 12790, 12837, 13076, 13217, 13248, 13322, 13379, 13380, 13442, 13456, 13458, 13526, 13531, 13951, 14279, 14521, 14544, 14570, 14651, 14677, 14920, 14978, 14981, 15045, 15082, 15145, 15167, 15177, 15183, 15204, 15280, 17667 & 17904 of 2025
Bench Sr.Nos:-1 to 101 [3446] W.A.No.1148 of 2023:- M/s. Shri Girija Alloy & Power (I) Private ********** Advocate for Appellant : C.K.R. Associates Advocate for Respondent
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