2021 (2) TMI 1159 - HC - GST

Erroneous impleadment of Authority under the Central Goods and Services Tax as respondent, instead of the State Authority - HELD THAT - Issue notice. List on 25th March, 2021.

Summary

Issues:
1. Impleading the wrong authority under the Central Goods and Services Tax as a respondent.
2. Granting stay on the suspension of GSTIN of the petitioner.

Analysis:

1. The judgment addresses the issue of impleading the wrong authority under the Central Goods and Services Tax as a respondent. The counsel for the respondent pointed out the error made by the petitioner in impleading the Central Authority instead of the State Authority. The petitioner acknowledged the mistake and expressed readiness to implead the correct party. Consequently, the Commissioner, Goods and Services Tax, Delhi, was impleaded as respondent No.2 to the petition. The court directed the filing of an amended memorandum of parties, and notice was accepted by all concerned parties, including the newly impleaded respondent. Counter affidavits were to be filed before the next hearing scheduled for 25th March, 2021.

2. The judgment also deals with the stay on the suspension of the GSTIN of the petitioner. The court granted a stay on the suspension of the petitioner's GSTIN, which was issued through a notice dated 8th February, 2021. As a result of this order, transactions on the petitioner's GSTIN were permitted to continue until the next hearing date. The stay on the suspension was a temporary measure to ensure that the petitioner's business operations were not unduly affected pending further proceedings in the case. This decision aimed to maintain the status quo and prevent any immediate adverse consequences for the petitioner.