Home Case Index All Cases GST GST + HC GST - 2022 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1572 - MADRAS HIGH COURTProhibition on 1st respondent from proceeding with the consumer complaints - Joinder, mis-joinder and non-joinder of parties - whether the petitioner herein was either a necessary party or the proper party in the consumer complaints filed for the alleged deficiency of service by the respective hotels (the 4th respondent in the respective writ petitions) in the complaints filed by the 3rd respondent in these writ petitions? - HELD THAT:- Undoubtedly, the petitioner is neither necessary nor a proper party in the said proceeding. The 1st respondent Tribunal ought to have entertained the applications filed by the petitioner for deleting their name from the respective consumer complaints. If there was any complaint regarding the extra collection of tax by the hotels, it was open for the complainant (3rd respondent in the respective writ petitions) to file appropriate applications under Section 54 of the TNGST Act for refund of the excess tax, if any, that may have been cancelled. Clearly, the proceedings initiated against the petitioner was unnecessary. These writ petitions allowed by directing the 1st respondent/District Consumer Forum to delete the name of the petitioner from the respective consumer complaints and pass appropriate orders in the complaints filed by the respective 3rd respondent in the respective consumer petitions before it.
|