M/S Rana Constructions And Engineers PVT LTD vs. The State Of Assam And 3 Ors

Held

The Court held that the Commissioner of Taxes, Assam, is a necessary party for the adjudication of the issues involved in the connected writ petition. The Court considered the averments made in the interlocutory application and the issues raised in the writ petition. Consequently, the interlocutory application was allowed. The petitioner was directed to file an amended cause-title within three days, after which the office was to make the necessary corrections in the writ petition's cause-title and the CIS. The writ petition would then be listed accordingly.

Facts

M/s Rana Constructions and Engineers Pvt Ltd (the petitioner) filed a writ petition, W.P.[C] no. 5486/2023, seeking a refund of excess Goods and Services Tax (GST) paid in relation to a contract work undertaken for the Public Works Department (PWD). The petitioner inadvertently failed to implead the Commissioner of Taxes, Assam (opposite party no. 4) as a party respondent in the original writ petition. The petitioner filed an interlocutory application (I.A. (Civil)/2968/2023) to implead the Commissioner of Taxes as a necessary party for the adjudication of the issues in the writ petition. The respondents did not dispute that the Commissioner of Taxes is a necessary party.

Key Issues

1. Whether the Commissioner of Taxes, Assam, is a necessary party for the adjudication of the writ petition seeking a refund of excess GST paid in connection with a contract work for the Public Works Department. Petitioner's Argument: The petitioner argued that the Commissioner of Taxes is a necessary party for the proper adjudication of the issues involved in the connected writ petition, as the refund of GST is sought. They relied on the averments made in the interlocutory application to support this claim. Revenue/State's Argument: The learned counsel for the respondents did not dispute the fact that the Commissioner of Taxes is a necessary party for the relief sought in the connected writ petition and therefore, did not object to the prayer for impleadment.