https://www.taxtmi.com/caselaws?id=299040 A defendant should not be deleted from the array of parties under Order I Rule 10 CPC where the record prima facie shows a possible contractual or legal nexus with the subject matter of the claim. Here, the court found that correspondence and invoices indicated an express or implied obligation concerning the C-Form issue and the recovery claim, so defendant no. 2 remained a proper party. The court also noted that any question about ultimate execution or liability could be addressed at the decree stage. The suit was therefore permitted to proceed against both defendants, with final liability left for trial. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 02 Dec 2021 08:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299040 A defendant should not be deleted from the array of parties under Order I Rule 10 CPC where the record prima facie shows a possible contractual or legal nexus with the subject matter of the claim. Here, the court found that correspondence and invoices indicated an express or implied obligation concerning the C-Form issue and the recovery claim, so defendant no. 2 remained a proper party. The court also noted that any question about ultimate execution or liability could be addressed at the decree stage. The suit was therefore permitted to proceed against both defendants, with final liability left for trial. Case-Laws VAT and Sales Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299040