Ellenbarrie Industries Gases LTD vs. The State Of Ap

Held

The High Court held that the present Writ Appeal and the batch of Writ Petitions are 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, for the reasons recorded in that earlier order, the present Writ Appeal and Writ Petitions are disposed of in terms thereof. The judgment does not elaborate on the specific findings, reasoning, or ratio decidendi of the prior order, nor does it provide any operative directions beyond disposing of the current matters in line with the previous decision. No issue was expressly left undecided in this specific order.

Facts

This matter concerns Writ Appeal No. 1148 of 2023 and a batch of 100 Writ Petitions. The appellant in the Writ Appeal is M/s. Shri Girija Alloy & Power (I) Private Limited, represented by its authorized signatory. The respondents are the State of Andhra Pradesh and another authority. The core issue presented before the High Court of Andhra Pradesh, at Amaravati, is identical to that decided in a previous common order 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 order or action under challenge, the authority that passed it, or the amount in dispute.

Key Issues

The Court had to decide the legal questions that were the subject of W.P.No.29672 of 2023 and batch, dated 26.06.2025. The judgment does not explicitly frame these as numbered questions of law or mixed law and fact, nor does it name the specific provisions of the CGST/SGST Act or Rules they turn on. The judgment does not record any specific arguments made by the petitioner/appellant or the revenue/State in this particular order. It simply states that the issue is covered by a previous order.