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

I.A.(Civil)/2955/2023HC GauhatiGSTCNR GAHC01021839202307 November 2023Bench: HONOURABLE MR. JUSTICE MANISH CHOUDHURY3 pages

AI SummaryAllowed

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 reasoning was based on the averments made in the interlocutory application and the nature of the relief sought in the writ petition, which pertains to GST refunds. The Court found that the presence of the Commissioner of Taxes was essential for a complete and effective resolution of the matter. 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 Computerised Information System (CIS), and then list the writ petition accordingly.

Facts

M/s Rana Construction and Engineers Pvt Ltd (the petitioner) filed a writ petition, W.P.[C] no. 5292/2023, seeking a refund of excess Goods and Services Tax (GST) paid concerning a contract with 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. This interlocutory application was filed to seek the impleadment of the Commissioner of Taxes as a necessary party for the adjudication of the issues in the connected 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 issues raised in the writ petition seeking refund of excess GST paid under a contract with the Public Works Department. Arguments: Petitioner: The Commissioner of Taxes is a necessary party for the proper adjudication of the writ petition concerning the refund of excess GST paid. Revenue/State: The State respondents did not dispute that the Commissioner of Taxes is a necessary party and therefore did not object to the prayer for impleadment.

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Cause title — parties, addresses and appearances

Page No.# 1/3 GAHC010218392023 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/2955/2023 M/S RANA CONSTRUCTION AND ENGINEERS PVT LTD SURAJ COMPLEX, ULUBARI CHARIALI, KAMRUP (METRO), GUWAHATI- 781007, ASSAM, REPRESENTED BY ONE OF ITS DIRECTORS, RANA ZAMAN, AGED ABOUT 51 YEARS, SON OF ALHAZ RAHMAN ALI, RESIDENT OF HOUSE NO.62, RAHMAN MANSION, SOUTH SARANIA, P.O. ULUBARI, DIST.- KAMRUP (M), ASSAM, GUWAHATI-7 VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SPECIAL SECRETARY TO THE GOVERNMENT OF ASSAM, DISPUR, GUWAHATI- 781006 2:THE CHIEF ENGINEER PWD ROADS ASSAM CHANDMARI GUWAHATI-781003. 3:THE CHIEF ENGINEER PWD DISPUR TERRITORIAL ROAD DIVISION GUWAHATI-781021. 4:THE COMMISSIONER OF TAXES ASSAM KAR BHAWAN GANESHGURI GUWAHATI-781006 Page No.# 2/3 Advocate for the Petitioner : MD S HOQUE Advocate for the Respondent : SC, PWD ROAD BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY

08.11.

2023

Heard Mr. S. Hoque, learned coun

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