Facts of the Case

The petitioners, Sarada Construction & Another, filed the present writ petition before the Calcutta High Court challenging the action of the State GST authorities. During the hearing, learned counsel for the petitioners produced the judgment dated 1st September, 2022 passed by the Division Bench of the High Court in MAT No. 1250 of 2022 involving the same petitioner. It was submitted that, in view of the findings recorded by the Division Bench, no further adjudication was required in the present writ petition.

 

Issues Involved

  1. Whether the pending writ petition required any further adjudication after the Division Bench had already decided the issue involving the same petitioner.
  2. Whether the Single Bench should dispose of the writ petition by following the earlier binding judgment of the Division Bench.

 

Petitioner's Arguments

  • The petitioners relied upon the judgment dated 1st September, 2022 passed by the Division Bench in MAT No. 1250 of 2022 concerning the same petitioner.
  • It was contended that the controversy involved in the present writ petition already stood covered by the Division Bench decision.
  • Accordingly, it was prayed that the writ petition be disposed of without passing any further order.

 

Respondent's Arguments

The State GST authorities were represented before the Court. The order does not record any separate submissions made by the respondents, and the matter was considered on the basis of the petitioners' reliance upon the earlier Division Bench judgment.

 

Court Order / Findings

The Calcutta High Court accepted the submission made on behalf of the petitioners. Taking note of the Division Bench judgment dated 1st September, 2022 in MAT No. 1250 of 2022, the Court held that the present writ petition did not require any further orders. Accordingly, WPA No. 9398 of 2021 was disposed of without passing any further order.

 

Important Clarification

  • A Single Bench may dispose of a pending writ petition where the controversy has already been settled by a binding Division Bench judgment involving the same parties.
  • Once the issue stands covered by a higher Bench decision, no separate adjudication is ordinarily necessary unless distinguishing facts exist.
  • Judicial discipline requires subordinate Benches to follow the binding precedent of the Division Bench.

 

Section / Provision Involved

  • Article 226 of the Constitution of India
  • Principles relating to binding judicial precedent and adherence to Division Bench judgments in writ jurisdiction.


Link to download the order -

https://www.mytaxexpert.co.in/uploads/1782895068_164compressed.pdf

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