M/S Rana Construction 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, concluding that the presence of the Commissioner of Taxes is essential for a complete and proper 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 Computerized 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. 4977/2023, seeking a refund of excess Goods and Services Tax (GST) paid in relation to 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 implead 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 writ petition seeking a refund of excess GST paid under a contract with the Public Works Department. The petitioner argued that the Commissioner of Taxes is a necessary party for the proper adjudication of the issues raised in the connected writ petition concerning the refund of excess GST. The petitioner contended that their failure to implead this party initially was an inadvertent omission. The respondents, represented by Mr. Baruah, did not dispute the necessity of impleading the Commissioner of Taxes and therefore did not object to the prayer for impleadment.