M/S Sakambari Flour Mills PVT LTD. And 8 Ors. vs. The Food Corporation Of INDIA And 6 Ors.

Held

The Court allowed the Interlocutory Application, thereby impleading the Commissioner and Principal Commissioner, Central Goods and Service Tax, Guwahati, as respondent nos. 6 and 7. The reasoning was based on the petitioners' submission that their presence was necessary for a fair and complete adjudication of the writ petition. The Court also noted that the Standing Counsel for the Food Corporation of India had no objection in principle to the prayer. The Court did not decide on the merits of the main writ petition, as this order pertains solely to the impleadment application. The issue of the substantive GST dispute remains undecided.

Facts

The petitioners, M/s Sakambari Flour Mills Pvt Ltd. and 8 others, filed a writ petition (WP(C) No. 4749/2023) before the Gauhati High Court. They subsequently filed an Interlocutory Application (I.A. (Civil)/3428/2023) seeking to implead two new respondents: the Commissioner, Central Goods and Service, Guwahati, and the Principal Commissioner, Central Goods and Service Tax and Central Excise, Guwahati Zone. The petitioners argued that the presence of these GST authorities was necessary for a fair and complete adjudication of the matter. The Food Corporation of India (FCI), represented by its Chairman and other officials, was already a respondent. The FCI's Standing Counsel had no objection to the impleadment prayer.

Key Issues

1. Whether the impleadment of the Commissioner and Principal Commissioner, Central Goods and Service Tax, Guwahati, as respondent nos. 6 and 7 is necessary for a fair and complete adjudication of the writ petition, as argued by the petitioners. 2. Whether the Food Corporation of India's Standing Counsel's submission of having no objection in principle to the impleadment prayer is sufficient to allow the application. The petitioner argued that the presence of the GST authorities was essential for a fair and complete adjudication of the matter. The revenue (represented by the GST authorities) did not file any specific arguments in response to the impleadment application as recorded in this order. The Food Corporation of India, through its Standing Counsel, indicated no objection in principle to the prayer.