2021 (2) TMI 396 - HC - GST

Maintainability of petition - This bunch of writ petitions have been nominated to this Bench by order of Hon'ble the Chief Justice dated 12.01.2021 which is available in the order sheet of Writ Tax No.716 of 2020 - HELD THAT - Learned Additional Solicitor General prays for and is granted three days' time to bring on record copies of all the relevant papers referred under agenda item no.7 of the aforesaid extract of the Minute Book of the CGST Council - Learned counsel for the petitioners prays for a day's time to amend the writ petition in view of the aforesaid subsequent developments. The petitioners may file the amendment application by 20.01.2021. Put up in the additional cause list on 20.01.2021 alongwith the connected writ petitions.

Summary

Issues:
1. Transfer of writ petitions to a specific Bench.
2. Leading writ petition selection.
3. Production of relevant documents.
4. Amendment of writ petition.
5. State Government's stand on its powers under Section 109 of CGST Act, 2017.

Transfer of Writ Petitions to a Specific Bench:
The judgment begins by stating that a bunch of writ petitions has been transferred to the Bench by the Chief Justice's order. The leading writ petition, Writ Tax No.655 of 2018, is identified with the consent of the parties. This decision to transfer the petitions to a specific Bench is crucial as it streamlines the proceedings and ensures all related matters are heard together for consistency and efficiency.

Leading Writ Petition Selection:
The judgment highlights that Writ Tax No.655 of 2018 is designated as the leading writ petition, indicating that this particular case will serve as the primary reference point for the other connected petitions. This selection is significant as it provides a focal point for the arguments and allows for a systematic approach to addressing the legal issues raised in the various petitions.

Production of Relevant Documents:
The Additional Solicitor General is granted three days to provide copies of all relevant papers referred to under agenda item no.7 of the extract of the Minute Book of the CGST Council. This request for production of documents is essential for ensuring transparency and access to necessary information for the court to make informed decisions based on the complete record of the case.

Amendment of Writ Petition:
The counsel for the petitioners requests a day's time to amend the writ petition in light of subsequent developments. The petitioners are given until 20.01.2021 to file the amendment application. This allowance for amending the petition is crucial as it enables the petitioners to update their arguments or include new information that may impact the case.

State Government's Stand on Powers under Section 109 of CGST Act, 2017:
The State Government is directed to clarify its position through a supplementary counter affidavit within three days regarding its powers under Section 109 of the CGST Act, 2017 for establishing a State Bench. The State Government is also expected to take a positive stand on the controversy raised in the writ petition. This requirement for clarity from the State Government is significant as it ensures that all relevant parties present their positions clearly for the court's consideration.

In conclusion, the judgment addresses various procedural and substantive issues related to the transfer and management of multiple writ petitions concerning indirect taxes. The court's directions regarding the selection of a leading writ petition, production of documents, amendment of pleadings, and clarification of the State Government's powers under the CGST Act demonstrate a meticulous approach to handling the case and ensuring a fair and thorough adjudication of the legal matters at hand.