M/S Shree Parshwanath Corporation vs. State Of Rajasthan
Held
The Court considered the application for amendment of the writ petitions and special appeal. The respondents objected to the amendment, arguing that the pleadings were complete and any changes would necessitate fresh pleadings, thus being detrimental to the adjudication. The petitioners, in turn, sought liberty to approach the Court again by filing fresh writ petitions, noting that their matters had been sub judice for a considerable period. The Court, acknowledging that the petitions had been sub judice, granted liberty to the petitioners to approach the Court again by filing fresh writ petitions and special appeals. The applications for amendment were disposed of in light of this liberty. The Court clarified that this order would not affect the merits of the petitioners' case in any future adjudication if they chose to file fresh petitions.
Facts
This judgment concerns multiple writ petitions and a special appeal filed before the Rajasthan High Court at Jodhpur. The petitioners, including M/s Arman Trading Company, M/s Shree Parshwanath Corporation, M/s Sachdeva Trading Company, M/s SM Trading Company, and M/s Mohit Corporation, are challenging various actions or orders related to GST. The respondents include the Union of India, the State of Rajasthan, and various GST authorities. The core of the matter involves an application by the petitioners seeking amendment of their writ petitions and special appeal. The respondents objected to the amendment, arguing that the pleadings were complete and any amendment would necessitate reopening the case. The petitioners sought liberty to file fresh petitions if amendments were not permitted.
Key Issues
1. Whether the Court should allow the amendment of the writ petitions and special appeal, considering the stage of the proceedings and the completeness of the existing pleadings, as per Section 151 of the Code of Civil Procedure, 1908, and Order VI, Rule 17 of the Code of Civil Procedure, 1908. Petitioner's contention: The petitioners argued that they should be granted liberty to approach the Court again by filing fresh writ petitions, given that their matters have been sub judice since July 18, 2022. Revenue's contention: The respondents objected to the amendment, submitting that the pleadings were complete and any amendment would be detrimental to the core adjudication, leading to the reopening of floodgates for fresh pleadings. They suggested that it would be appropriate for the petitioners to file fresh writ petitions incorporating the desired amendments.
Sections Cited
Section 151, Order VI Rule 17
AI-generated summary — verify with the full judgment below
[2024:RJ-JD:47954-DB] (1 of 6) [CW-9888/2022] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 9888/2022 M/s Arman Trading Company, Proprietary Firm Through Its Proprietor Ravinder Kaur Wife Of Shri Charanjeet Singh, Age 38 Years, Having Her Business At 1St Floor, Plot No. 5, Gurjar Ki Thadi, Shanthi Nagar-C, Gopalpura Bye-Pass, Jaipur, Rajasthan 302020 And At Raika Bagh, Jhakhoda Road, Sumerpur, Pali, Rajasthan. ----Petitioner Versus
Union Of India, Through The Chairman, Central Board Of Indirect Taxes And Customs, North Block, New Delhi 110001 Through The Commissioner Of Central Goods And Service Tax, 117/5, Pwd Colony, Riktiya Bheruji Ka Chauraha, Jodhpur.
The State Of Rajasthan, Through Commissioner Of State Gst, Kar Bhavan, Jaipur, Rajasthan 302005. 3. The Commissioner, Central Goods And Services Tax, Jaipur, New Central Revenue Building, Statue Circle, C- Scheme, Jaipur 302005. 4. Coconut Development Board, Ministry Of Agriculture And Farmers Welfare, Kera Bhavan, Srvhs Road, Kochi 682011 (Kerala). ----Respondents Connected With D.B. Civil Writ Petition No. 13545/2019 M/s Shree Parshwanath Corporation, Branch Office At
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.