M/S Apana Trunk Factory Private Limited vs. The Union Of INDIA And 4 Ors
Held
The Court allowed the interlocutory application for amendment. The reasoning was based on the fact that the respondent GST Department did not raise any objection to the proposed changes. The Court directed that paragraphs 17A, 17B, and 17C be added after paragraph 17 of the writ petition, grounds 19(xiv) to 19(xvi) be added after ground 19(xiii), and the earlier prayer be substituted with the prayer stated in paragraph 5 of the interlocutory application. The petitioner was also directed to file a consolidated writ petition incorporating these amendments. The Court did not decide on the merits of the original writ petition, as this was an application for amendment.
Facts
The petitioner, M/s Apana Trunk Factory Private Limited, had filed a writ petition (WP(C) No. 2146/2020) challenging the rejection of their declaration under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDR Scheme). This interlocutory application was filed seeking to amend the original writ petition. Specifically, the petitioner sought to add new paragraphs (17A, 17B, and 17C) after paragraph 17, add new grounds (19(xiv) to 19(xvi)) after ground 19(xiii), and substitute the existing prayer with a new one. The respondent, the GST Department, represented by Mr. SC Keyal, did not object to the proposed amendments.
Key Issues
1. Whether the petitioner should be allowed to amend their writ petition by adding specific paragraphs, grounds, and substituting the prayer, in relation to the rejection of their declaration under the SVLDR Scheme. Petitioner's contention: The petitioner sought to amend the writ petition to incorporate further details and grounds concerning the rejection of their SVLDR Scheme declaration. No specific legal provisions were cited in support of the amendment request itself, but the context implies reliance on the general procedural rights to amend pleadings. Revenue/State's contention: The GST Department, through its counsel, did not object to the proposed amendments.
Sections Cited
SVLDR Scheme
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010070242020
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/1784/2020 M/S APANA TRUNK FACTORY PRIVATE LIMITED Address:A PRIVATE LTD. COMPANY INCORPORATED UNDER THE PROVISIONS OF INDIAN COMPANIES ACT HAVING THEIR REGISTERED OFFICE AT SATI JAOYMATI ROAD ATHGAON GUWAHATI-781001 KAMRUP (M) ASSAM AND REP. THROUGH THEIR DULY AUTHORISED DIRECTOR SRI PRAVEEN KUMAR PODDAR AGED ABOUT 49 YEARS S/O LT. H.P. PODDAR VERSUS THE UNION OF INDIA AND 4 ORS Address:REP. BY THE SECRETARY TO THE GOVT. OF INDIA MINISTRY OF FINANCE DEPTT. OF REVENUE CENTRAL BOARD OF INDIRECT TAXS AND CUSTOMS NORTH BLOCK NEW DELHI-110001 2:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Address:MORELLO COMPOUND SHILLONG-793001 MEGHALAYA 3:THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Address:GUWAHATI DIVISION G S ROAD GUWAHATI-781005 4:THE JOINT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX (MEMBER DESIGNATED COMMITTEE UNDER SVLDR S Address:(MEMBER DESIGNATED COMMITTEE UNDER SVLDR SVLDR SCHEME 2019) G.S. ROAD
Page No.# 2/3 GUWAHATI-781005 5:THE ASSISTANT COMMISS
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 Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.