Court adds CGST as respondent in JGST Act challenge. Timelines set for filings. Hearing on 28/01/21.

The High Court directed the impleadment of Central Goods and Services Tax as respondent no. 5 in a writ petition challenging provisions of the JGST Act. The State was instructed to file an affidavit within two weeks, and the CGST counsel was given four weeks to file a counter affidavit addressing legal grounds related to the Act's provisions. The petitioner's counsel had ten days to carry out the addition, and a further week for a rejoinder if needed. The matter was scheduled for consideration on 28th January, 2021, for the petitioner's amendment application.

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Issues: Impleadment of Central Goods and Services Tax as a respondent in a writ petition challenging certain provisions of the JGST Act.

Analysis:
The High Court, comprising Mr. Justice Aparesh Kumar Singh and Mrs. Justice Anubha Rawat Choudhary, directed the State to file an affidavit within two weeks regarding certain circulars sent by Mr. P.A.S. Pati, who represented the Respondents. Additionally, the Court decided to implead the Central Goods and Services Tax through the Principal Commissioner as respondent no. 5 in the writ petition due to the similarity of provisions with the CGST Act. The petitioner's counsel was given ten days to carry out this addition. The Central Goods and Services Tax counsel was granted four weeks to file a counter affidavit, with an additional week for the petitioner's counsel to file a rejoinder if necessary. The CGST affidavit was specifically instructed to address legal grounds related to the interpretation of the Act's provisions as specified. The matter was scheduled for consideration on 28th January, 2021, as directed in the previous order, for the amendment application filed by the petitioner. The cause list was to reflect the name of Mr. Amit Kumar, the counsel for the newly added respondent no. 5.

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