M.Poomani v. The District Collector / Sole Arbitrator

in W.P.No.3278 of 2024 P.VELMURUGAN, J.

This writ miscellaneous petition has been filed to implead the proposed respondents, viz., The Commissioner-South, Goods and Services Tax, Office of the GST Council Secretariat, 5 th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110 001 and The Principal Chief Commissioner, Goods and Services Tax, GST Bhavan, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034 as respondents 4 and 5 in the above W.P.No.3278 of 2024.

2. Heard both sides and perused the materials available on record.

3. In view of the admission of the third respondent in the counter affidavit that no levy of GST is applicable and charged on the compensation amount paid to the petitioner, the proposed respondents are not necessary Page Nos.1/3

parties in the above writ petition. Therefore, this Writ Miscellaneous Petition is dismissed.

23.02.2024 ms Page Nos.2/3

P.VELMURUGAN, J.

Ms in W.P.No.3278 of 2024 23.02.2024 (1/2) Page Nos.3/3