By impleading the Commissioner, appeals before the GSTAT will proceed on a sound procedural footing, ensuring that substantive issues of law and fact can be addressed without procedural distractions.

The Tribunal held that the appellant was not an 'undersized business entity' eligible for the exemption.

This ruling sets a precedent for revenue recovery in cases involving unauthorized mineral extraction and reinforces the expansive reach of Section 206C(1C) in regulating mining-related financial transactions.