Abstention pending higher court review on identical issues, lower petitions to follow Supreme Court ruling to avoid conflicting orders.

Petitions challenging multiple circulars raising substantially similar legal questions were disposed without substantive adjudication because identical issues are pending before the Supreme Court; the court reasoned that parallel determination would risk inconsistent outcomes and duplicate judicial resources, and directed that the authoritative determination emerging from the higher forum shall govern the petitioners' cases. The operative effect is abstention from further adjudication here and reliance on the Supreme Court's forthcoming ruling to resolve the contested legal questions.

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Issues: Whether petitions challenging circular notifications dated 31.03.2023, 28.12.2023, 01.04.2023 and 01.01.2024 should be adjudicated or disposed of in view of a related Special Leave Petition pending before the Supreme Court (SLP No. 4240/2025).

Analysis: The petitions raise substantially similar questions that are already under examination before the Supreme Court in SLP No. 4240/2025. Adjudication of identical issues concurrently in this proceeding would risk inconsistent outcomes and duplication of judicial resources. In such circumstances, directing reliance on the authoritative determination emerging from the higher forum avoids conflicting orders and preserves uniformity in the law while the Supreme Court's ruling is awaited.

Conclusion: The petitions are disposed of and the directions issued by the Supreme Court in the pending SLP shall govern the petitioner's case.

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