2021 (6) TMI 34 - HC - GST

Seeking extension of time to the petitioner from filing attested affidavits along with the instant writ petition - HELD THAT - The captioned application is disposed of with a direction to the petitioner to file duly attested affidavits, within three days of the resumption of normal and usual work pattern by this court. List the matter on 16.08.2021.

Summary

Issues:
1. Extension of time for filing attested affidavits
2. Deletion of respondent no.2 from the array of parties
3. Appointment of respondent no.4 subject to the final outcome
4. Impleadment of affected assessee(s)

Extension of time for filing attested affidavits:
In the judgment, the court addressed the prayer for an extension of time to file attested affidavits along with the writ petition. The court allowed the application subject to exceptions and directed the petitioner to file the duly attested affidavits within three days of the court resuming normal work patterns. This decision was made in CM No.17234/2021.

Deletion of respondent no.2 from the array of parties:
The petitioner requested the deletion of respondent no.2, i.e., GST Council, from the array of parties. The court accepted this request and ordered that respondent no.2 be removed from the list of parties. Additionally, the petitioner was directed to file an amended memo of parties within one week from the date of the order.

Appointment of respondent no.4 subject to the final outcome:
The court issued a notice to the respondents and accepted the appearance on behalf of respondent no.1 and respondent no.3 (previously respondent no.2). It was noted that the appointment of respondent no.4, Mr. J.C. Chauhan, would be subject to the final outcome of the writ petition. Counter affidavits were to be filed within four weeks, with any rejoinders due before the next hearing date.

Impleadment of affected assessee(s):
The petitioner expressed intent to implead assessee(s) impacted by the current situation. The court acknowledged this intention, and the petitioner was directed to take necessary steps for the impleadment. The matter was scheduled for the next hearing on 16.08.2021.

This comprehensive analysis of the judgment highlights the key issues addressed by the court, including the extension of time for filing affidavits, deletion of parties, the appointment subject to final outcome, and impleadment of affected parties. The court's decisions and directions provide a clear understanding of the legal proceedings and the actions required by the parties involved.