Konacc Daignostics PVT LTD vs. The State Of Andhra Pradesh
Held
The Court held that the issue in the present appeal and the petitions was 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, following the aforesaid order and for the reasons recorded therein, the Writ Appeal and the Writ Petitions were disposed of in terms of that prior order. The ratio decidendi is that if a matter is demonstrably covered by a previous judgment of the same court on identical issues, it should be decided in conformity with that precedent. The operative direction was to dispose of the appeal and petitions in terms of the prior order, with no costs awarded. No specific issues were left undecided.
Facts
The appellant, M/s. Shri Girija Alloy & Power (I) Private Limited, represented by its authorized signatory, filed Writ Appeal No. 1148 of 2023. Numerous other writ petitions were also filed by various petitioners. The respondents are the State of Andhra Pradesh and another authority. The core issue in these appeals and petitions is stated to be covered by a common order previously passed by the same Bench 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 that passed them, or the amounts in dispute.
Key Issues
The primary issue before the Court was whether the present Writ Appeal and the batch of Writ Petitions were covered by a common order previously passed by the same Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. The Court had to decide if the facts and legal questions presented in the current matters were identical or substantially similar to those adjudicated in the prior order. The petitioner's argument, implicitly, would be that if the prior order is binding, then the present matters should be disposed of in terms of that order. The respondents' position is not explicitly recorded, but their participation as respondents suggests they were present to address the Court's determination on the applicability of the prior order.
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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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