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Issues: Whether the application under Section 151 of the Code of Civil Procedure, 1908 seeking clarification / compliance of the earlier order dated 28.03.2025 requires any clarification or further direction.
Analysis: The question was examined in the light of the earlier disposal of the writ petition which was decided having regard to the judgment of a co-ordinate Bench in M/s Jian International versus Commissioner of Delhi Goods and Services Tax, 2020 SCC OnLine Del 2606. The Court assessed whether the operative effect of the order dated 28.03.2025 is ambiguous or requires supplementary directions for implementation. The Court noted that the earlier order does not call for clarification and that the appropriate course for effecting compliance is to be pursued by the applicant through available legal steps.
Conclusion: The application for clarification under Section 151 of the Code of Civil Procedure, 1908 does not merit any clarification; the applicant is at liberty to take necessary steps in accordance with law for compliance of the order dated 28.03.2025.
Ratio Decidendi: Where a writ petition is disposed of in reference to an existing co-ordinate Bench judgment, a subsequent application under Section 151 CPC for clarification will not be entertained if the operative order is not ambiguous and does not require further directions; the applicant may pursue compliance by available legal remedies.