Principal Commissioner Of GST Delhi South vs. M/S Emmar Mgf Constructions PVT LTD
Held
The Court held that since the error in the respondent's name occurred due to the appellant's own fault while filing the appeal before the Tribunal, the record of the Tribunal needs to be corrected. The Court disposed of the application with leave to the appellant to approach the Tribunal for the correction of its record, in accordance with the law. The Court also directed that notice shall issue to the concerned parties before the record is corrected. Consequently, the appeal before the High Court was closed, with the liberty for the appellant to approach the High Court again once the record is corrected by the Tribunal. The date fixed for hearing the appeal was cancelled.
Facts
The appellant, Principal Commissioner of GST Delhi South, filed an appeal before the Delhi High Court. The appellant sought to implead M/s Emaar MGF Land Ltd. and Emmar India Ltd. as respondent nos. 2 and 3. The impugned order dated 07.10.2021 was passed by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal) against the original respondent, M/s Emaar MGF Construction Pvt. Limited. The appellant contended that the error in naming the respondent occurred due to their own fault while filing the appeal before the Tribunal, necessitating a correction of the Tribunal's record. The High Court noted that the error was the respondent's own fault.
Key Issues
1. Whether the High Court should allow the impleadment of additional respondents (M/s Emaar MGF Land Ltd. and Emmar India Ltd.) in the present appeal, considering the error in the respondent's name occurred due to the appellant's own fault in filing the appeal before the Tribunal? (Question of procedure and record correction) Contentions: Petitioner/Appellant (Principal Commissioner of GST Delhi South): Argued that an error occurred in identifying the respondent while filing the appeal before the Tribunal. They sought to implead M/s Emaar MGF Land Ltd. and Emmar India Ltd. as respondent nos. 2 and 3 to correct the record. They relied on the principle that the record should be corrected when an error occurs due to the party's own fault. Respondent (M/s Emaar MGF Construction Pvt. Ltd.): No specific arguments recorded in the judgment regarding this application.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 31248/2022
The substantive prayer made in the application reads as follows: “It is, therefore, prayed that this Hon'ble Court may graciously be pleased to pass order of impleading M/s Emaar MGF Land Ltd., and Emmar India Ltd.) as respondent 2 & 3 having registered address as 306-308, 3rd Floor, Square One, Saket, New Delhi-110017, to the present appeal and may pass any other orders or orders as this Hon'ble Court may deem fit and proper in the given set of facts and circumstances of the case.”
It is not disputed by Mr Satish Kumar, who appears on behalf of the appellant/revenue, that the impugned order dated 07.10.2021 passed by the SERTA 4/2022
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.