2018 (12) TMI 1603 - HC - GST

The Chief Commissioner and the Senior Joint Commissioner, Large Tax Payer Unit, GST, Government of West Bengal, shall be impleaded as party Respondents in the present proceeding - Application is allowed.

Summary

Issues involved:
1. Condonation of delay in filing a rejoinder.
2. Impleadment of Goods and Services Tax Council and other officials.
3. Constitutional validity of SGST Act exemption on lotteries.

Condonation of delay in filing a rejoinder:
The court heard an application seeking condonation of delay in filing a rejoinder to the counter-affidavit. The delay was condoned, and the application was disposed of accordingly.

Impleadment of Goods and Services Tax Council and other officials:
An application was filed for impleadment of the Goods and Services Tax Council, Chief Commissioner of Goods and Service Tax, and Senior Joint Commissioner, Large Tax Payer Unit, GST. The application highlighted that the GST Council is a statutory body with specific duties under the Constitution. Allegations were made against the officials regarding coercive actions against the petitioners. The court allowed the impleadment application, noting no objections from the parties.

Constitutional validity of SGST Act exemption on lotteries:
The petition sought a declaration that the exemption of lotteries from taxation under the SGST Act is unconstitutional. The respondents did not object to the impleadment application. The court allowed the impleadment of the GST Council, Chief Commissioner, and Senior Joint Commissioner as party respondents. The petitioners were granted permission to amend the writ petition, with timelines set for filing amended documents and responses.

In summary, the court addressed issues related to delay in filing a rejoinder, impleadment of relevant officials, and the constitutional validity of an SGST Act exemption on lotteries. The court allowed the impleadment of the Goods and Services Tax Council and other officials as party respondents, granted permission for amending the writ petition, and set timelines for filing amended documents and responses.