2021 (1) TMI 1248 - HC - GST

Impleadment of Central Goods and Services Tax through Principal Commissioner - HELD THAT - Considering the nature of challenge and the inter play of certain provisions of the JGST Act, which are pari materia with the CGST Act, it is deemed proper to implead the Central Goods and Services Tax through Principal Commissioner as respondent no. 5 in the instant writ petition. Let such addition be carried out by learned counsel for the petitioner within 10 days. Office to place the file for inspection and addition on requisition being made within the same time. Learned counsel for the CGST is allowed 4 weeks time to file counter affidavit. One week time thereafter is allowed to learned counsel for the petitioner to file rejoinder, if necessary.

Summary

Issues: Impleadment of Central Goods and Services Tax as a respondent in a writ petition challenging certain provisions of the JGST Act.

Analysis:
The High Court, comprising Mr. Justice Aparesh Kumar Singh and Mrs. Justice Anubha Rawat Choudhary, directed the State to file an affidavit within two weeks regarding certain circulars sent by Mr. P.A.S. Pati, who represented the Respondents. Additionally, the Court decided to implead the Central Goods and Services Tax through the Principal Commissioner as respondent no. 5 in the writ petition due to the similarity of provisions with the CGST Act. The petitioner's counsel was given ten days to carry out this addition. The Central Goods and Services Tax counsel was granted four weeks to file a counter affidavit, with an additional week for the petitioner's counsel to file a rejoinder if necessary. The CGST affidavit was specifically instructed to address legal grounds related to the interpretation of the Act's provisions as specified. The matter was scheduled for consideration on 28th January, 2021, as directed in the previous order, for the amendment application filed by the petitioner. The cause list was to reflect the name of Mr. Amit Kumar, the counsel for the newly added respondent no. 5.