Earlier writ decision applied to identical controversy, setting aside the show cause notice and related proceedings.

A writ challenge was treated as covered by an earlier decision involving the same controversy, so no separate adjudication was undertaken on the merits. The court disposed of the petition in terms of that earlier order, with the effect that the show cause notice and the proceedings initiated on its basis were set aside.

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Issues: Whether the writ petition was liable to be allowed by following the earlier decision in an identical matter, with the show cause notice and the proceedings founded on it set aside.

Analysis: The challenge was treated as covered by the earlier writ decision involving the same controversy. Since the issue was identical and had already been decided, no separate adjudication was undertaken in the present matter. The petition was disposed of in terms of that earlier order.

Conclusion: The writ petition was allowed and the show cause notice dated 01.04.2021, along with the proceedings initiated on its basis, were set aside.

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