Nerella Krishna Teja vs. The State Of Andhra Pradesh

Held

The High Court held that the issue in the present Writ Appeal and the batch of Writ 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. The reasoning for this conclusion is that the subject matter of the current proceedings is identical or substantially similar to the matters decided in the aforementioned prior order. Therefore, for the reasons recorded in the order dated 26.06.2025, the High Court disposed of the Writ Appeal and the Writ Petitions. The operative direction was to dispose of the matters in terms of the previous order, with no costs awarded. No specific findings on individual GST provisions or amounts in dispute were recorded in this excerpt, as the disposal was based on the precedent of the earlier order.

Facts

The appellant, M/s. Shri Girija Alloy & Power (I) Private Limited, filed a Writ Appeal (W.A.No.1148 of 2023) along with numerous Writ Petitions (W.P.Nos. 29665, 31170, etc., of 2023, 2024, and 2025) before the High Court of Andhra Pradesh. The respondents are the State of Andhra Pradesh and another authority. The core issue in these proceedings is related to Goods and Services Tax (GST). The High Court noted that the matter was squarely covered by a previous common order passed by the same Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025. Consequently, the present appeal and petitions were disposed of in terms of that earlier order.

Key Issues

1. Whether the present Writ Appeal and Writ Petitions are squarely covered by the common order passed by this Bench in W.P.No.29672 of 2023 and batch, dated 26.06.2025? Petitioner/Appellant's Contention: The petitioner/appellant, M/s. Shri Girija Alloy & Power (I) Private Limited, and the other petitioners in the batch of Writ Petitions, are before the Court challenging certain actions or orders related to GST. The specific grounds of challenge and the nature of the GST dispute are not detailed in the provided judgment excerpt. However, the fact that they have approached the High Court via writ proceedings indicates a grievance against the revenue or state authorities concerning GST matters. Revenue/State's Contention: The judgment excerpt does not record any specific arguments presented by the respondents (State of Andhra Pradesh and another authority). The Court's decision is based on its finding that the present cases are covered by a prior order.