M/S Steel Udyog vs. The Union Of INDIA And 4 Ors
Held
The Court allowed the interlocutory application for amendment. The reasoning was based on the lack of objection from the GST Department. 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 provided in paragraph 5 of the interlocutory application. The petitioner was also directed to file a consolidated writ petition incorporating all the allowed amendments. No specific issue regarding the merits of the SVLDR Scheme rejection was decided.
Facts
The petitioner, M/s Steel Udyog, a sole proprietorship concern, had filed WP(C) No. 2145/2020 challenging the rejection of their declaration under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDR Scheme). This interlocutory application was filed by the petitioner seeking to amend their writ petition. The proposed amendments included adding new paragraphs (17A, 17B, and 17C) after paragraph 17, adding new grounds (19(xiv) to 19(xvi)) after ground 19(xiii), and substituting the existing prayer with a new one. The GST Department, represented by Mr. SC Keyal, did not object to these amendments.
Key Issues
1. Whether the petitioner should be allowed to amend their writ petition by adding new paragraphs, grounds, and substituting the prayer, in relation to the rejection of their declaration under the SVLDR Scheme, 2019. Contentions: Petitioner: Sought to amend the writ petition to incorporate additional facts, grounds, and a revised prayer to effectively challenge the rejection of their SVLDR Scheme declaration. Revenue/State: Did not object to the proposed amendments.
Sections Cited
SVLDR Scheme, 2019
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)/1771/2020 M/S STEEL UDYOG Address:A SOLE- PROPRIETORSHIP CONCERN HAVING THEIR PRINCIPAL PLACE OF BUSINESS AT SATI JAOYMATI ROAD ATHGAON GUWAHATI-781001 KAMRUP (M) ASSAM AND REP. THROUGH THEIR SOLE-PROPRIETOR SRI DINDAYAL SARAOGI AGED ABOUT 77 YEARS S/O LT. HUKMCHAND SARAOGI 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 GUWAHATI-781005
Page No.# 2/3 5:THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Address:(MEMBER DESIGNATED COM
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