Radha Pulvarisers 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 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 the Writ Petitions in terms thereof. The ratio decidendi is that if a subsequent case presents identical issues that have already been decided by the same judicial forum in a prior common order, the subsequent case should be disposed of in line with the prior decision. The operative direction was to dispose of the Writ Appeal and Writ Petitions in terms of the order dated 26.06.2025. No costs were imposed. Any pending miscellaneous applications were also closed.
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 judgment indicates that the issue in the present appeal and the petitions is 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 Writ Appeal and the Writ Petitions were disposed of in terms of that prior order.
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 in W.P.No.29672 of 2023 and batch, dated 26.06.2025. The petitioner/appellant, M/s. Shri Girija Alloy & Power (I) Private Limited, and the respondents, the State of Andhra Pradesh and another, were represented. The judgment does not explicitly detail the arguments of each side regarding the specific GST provisions or the nature of the dispute. However, the Court's decision hinges on the applicability of the prior order. The petitioner/appellant likely contended that their case was similar to those decided in the previous order, warranting a similar disposal. The respondents, the State and the other authority, likely did not contest this, given the Court's finding.
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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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