Asa Corporate Catalyst INDIA Private Limited vs. Union Of INDIA & Ors.

Facts

Multiple writ petitions were filed before the Delhi High Court by various petitioners including Jitin Batra, Rachit Enterprises, M/s Cresent Stationers, M/s S M Agri Exports Private Limited, Reliable Accessories Private Limited, Shakuntlam Associates, Drum Roll Advertising Private Limited, ASA Corporate Catalyst India Private Limited, Global Enterprises, and MBD Alchemie Private Limited. The respondents in these petitions included Sales Tax Officers, the Union of India, the Commissioner of DGST, and the Goods and Services Tax Council. The core issue revolved around the Goods and Services Tax (GST) regime. All parties, through their learned counsel, agreed that these writ petitions could be disposed of in terms of a previous judgment.

Held

The Court held that all the aforementioned writ petitions could be disposed of in terms of the judgment previously passed in W.P.(C) 892/2025, titled K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., which was decided on April 23, 2025. This decision was reached due to a consensus among the learned counsel representing all parties involved in the various writ petitions. The Court noted this agreement and proceeded to dispose of the petitions accordingly. The reasoning is based on the parties' mutual consent to apply the principles and outcome of the prior judgment to the present cases. The ratio decidendi is that where parties to multiple writ petitions agree to be bound by a prior, relevant judgment of the High Court, the Court can dispose of the subsequent petitions in terms of that precedent. The operative direction was to dispose of the writ petitions in terms of the cited judgment.

Key Issues

1. Whether the present writ petitions can be disposed of in terms of the judgment passed in W.P.(C) 892/2025, K.S. Impex Ltd. vs. The Commissioner of Delhi Goods and Services Tax and Anr., decided on 23.04.2025? Petitioner's Argument: The petitioners, through their counsel, consented to the disposal of their respective writ petitions in accordance with the aforementioned judgment, indicating an agreement on the principle or outcome of that prior decision as applicable to their cases. Revenue/State's Argument: The respondents, also through their learned counsel, concurred with the petitioners' submission, agreeing that the present matters could be resolved based on the precedent set by the K.S. Impex Ltd. judgment. No specific arguments were recorded for the revenue or state beyond this consensus.