Prior High Court precedent guided GST dues payment after verification, with liberty to file a fresh representation.

Where a GST recovery dispute is squarely covered by an earlier High Court decision, similar petitions may be disposed of on the same terms, with payment of GST dues, interest and penalty to follow due verification and compliance with law. The Court also indicated that the petitioner could file a fresh representation with supporting calculation for consideration by the authorities. The operative point is that prior binding relief can govern connected matters, while ensuring verification before payment and leaving scope for a revised administrative claim.

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Issues: Whether the petitioner was entitled to a direction requiring the State authorities to pay the GST dues, including interest and penalty, to the respondent department after due verification, in view of the earlier decision relied upon.

Analysis: The relief sought in the petitions was found to be directly covered by the earlier decision of the Court in the connected matter. On that basis, the petitions were treated as deserving of the same relief, with the payment of GST dues to be made after due verification and in accordance with law. The Court also reserved liberty to the petitioner to submit a fresh representation with calculation, to be considered by the respondents.

Conclusion: The petitioner succeeded, and the State authorities were directed to pay the GST dues, along with applicable interest and penalty, to the concerned State respondents after due verification.

Ratio Decidendi: Where the controversy is squarely covered by an earlier decision of the Court, similar petitions may be disposed of in terms of that decision with directions for payment after due verification and in accordance with law.

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