Facts of the Case

Shri Varalakshmi Sago Foods Private Limited filed this civil miscellaneous petition (CMP(MD) No. 8481 of 2023) in a pending Second Appeal (SA(MD) No. 4 of 2021) between M/s Leither Shiram Manufacturing Limited and several respondents, including Tamil Nadu Power Generation and Distribution Corporation entities relating to windmill power projects. The petitioner sought to be impleaded as a second appellant in the pending Second Appeal. Any mention of a GST registration number in the case papers relates only to identifying the petitioner company in its address/registration details, not to any GST dispute.

Issues Involved

  1. Whether the petitioner company should be permitted to be impleaded as a second appellant in the pending Second Appeal (SA(MD) No. 4 of 2021).

Petitioner's Arguments

  • Sought impleadment as second appellant in the Second Appeal, presumably on grounds relating to its interest in the subject matter of the underlying dispute concerning the windmill power project.

Respondent's Arguments

  • The response of the existing parties to the impleadment request is not detailed at length in the available portion of the order.

Court Order / Findings

  • Allowed the petition, ordering that the petitioner be impleaded as second appellant in the Second Appeal, with no costs.
  • Directed the Registry to carry out necessary amendments in the grounds of appeal.
  • Listed the Second Appeal for further hearing on 10.10.2023.

Important Clarification

This is a pure civil-procedure order on an impleadment application in a pending second appeal relating to a windmill power generation dispute — it has nothing to do with GST law, and any GST registration number appearing in the case record is incidental company-identification detail, not a subject of the Court's decision.

Sections Involved

  • Order I Rule 10, Code of Civil Procedure, 1908 — impleadment of parties
  • Section 100, Code of Civil Procedure, 1908 — Second Appeal jurisdiction (contextual, as the impleadment petition was filed within a pending Second Appeal)

Decision – In Favour of

The petitioner (Shri Varalakshmi Sago Foods Private Limited) — impleadment petition allowed, and the petitioner ordered to be added as second appellant; a civil-procedure outcome unrelated to any GST question.

Case Details

Madurai Bench of Madras High Court, Civil Appellate Jurisdiction; CMP(MD) No. 8481 of 2023 in SA(MD) No. 4 of 2021; Coram: Hon'ble Mr. Justice P. Vadamalai; Date of Order: 22.09.2023.

Link to Download the Order

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