Manpreet Engineering And Construction Company Through Its Partner Avtar Singh vs. The State Of Jharkhand Through The Commissioner Deptt Of State Tax

Held

The Court strongly disapproved of the petitioner's approach in impleading private parties and seeking directions for payment of dues in a writ petition primarily challenging GST registration cancellation. The Court noted the objections raised by both the State and private respondents. Faced with this, the petitioner, on instructions, sought permission to withdraw the writ petitions. Consequently, the Court dismissed all the writ petitions as withdrawn, refraining from imposing exemplary costs.

Facts

The petitioner, Manpreet Engineering and Construction Company, filed multiple writ petitions challenging the cancellation of its GST registration. The cancellation, dated October 31, 2018, was based on the ground of non-filing of GST returns for over six months. Notably, the petitioner also impleaded private respondents, Tata Steel Limited and Thermax Limited, seeking a direction for them to pay outstanding dues for different tax periods. The private respondents objected to this prayer, suggesting the petitioner's actions might constitute offenses under the GST Act. The State respondents also objected to the petitioner's prayer.

Key Issues

1. Whether the Court should direct private respondents to pay admitted outstanding dues to the petitioner, given the GST registration cancellation and potential offenses under the GST Act? Petitioner's Argument: The petitioner sought directions for private respondents to pay outstanding dues. (Specific arguments not detailed as the petitioner later sought to withdraw). Revenue/State's Argument: The State respondents objected to the petitioner's prayer. The private respondents strongly objected, arguing that certain acts by the petitioner could amount to offenses under the GST Act.