M/S Mmtc Pamp INDIA Private Limited And Anr. vs. Commissioner Of Taxes, Assam And Ors.
Held
The Court held that the proposed amendments to the writ petition are necessary for a proper adjudication of the matter. The Court noted that the amendments sought relate to the same search and seizure that is being challenged in the writ petition and that they bring in further particulars and subsequent events that have a direct nexus with the controversy. The amendments also include various other reliefs. Therefore, the Court allowed the interlocutory application, permitting the petitioner to amend the writ petition. The petitioner was directed to file the amended consolidated writ petition by a specified date. The interlocutory application was disposed of accordingly.
Facts
The petitioners, M/s MMTC-PAMP India Private Limited and Akhil Bansal, filed a writ petition challenging a search and seizure action. They subsequently filed an interlocutory application seeking leave to amend their writ petition. The proposed amendments were intended to include further particulars and details of subsequent events that have a direct nexus with the controversy in the original writ petition. The amendments also sought to introduce various other reliefs. The respondents, including the Commissioner of Taxes, Assam, and the Principal Chief Commissioner, CGST, were represented.
Key Issues
1. Whether the proposed amendments to the writ petition are necessary for a proper adjudication of the matter, considering they pertain to the same search and seizure action and introduce subsequent events and additional reliefs. Petitioner's Argument: The petitioners argued that the amendments are necessary for a proper adjudication as they relate to the impugned search and seizure and include subsequent events and further reliefs that have a direct nexus with the controversy. Revenue's Argument: The respondents, represented by the Standing Counsel for the Finance and Taxation Department and the Standing Counsel for GST, did not explicitly argue against the amendments but were present and heard. The judgment does not record specific arguments from the revenue opposing the amendments.
AI-generated summary — verify with the full judgment below
Page No.# 1/6 GAHC010190042026
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4834/2026 M/S MMTC-PAMP INDIA PRIVATE LIMITED AND ANR REPRESENTED BY ITS AUTHORISED REPRESENTATIVE SH. AKHIL BANSAL, ADDRESS OF PRINCIPAL PLACE OF BUSINESS- GROUND FLOOR PALTAN BAZAR, GS ROAD, MANIPURI BASTI, NEAR LP SCHOOL, GUWAHATI, KAMRUP (M), ASSAM, 781008 2: AKHIL BANSAL HEAD OF TAXATION AT M/S MMTC-PAMP INDIA PRIVATE LIMITED ADDRESS 592/K/3/2A NAKUL GALI VISHWAS NAGAR NORTH EAST DELHI 11003 VERSUS COMMISSIONER OF TAXES AND 6 ORS ASSAM, GOODS AND SERVICES TAX, DEPARTMENT OF FINANCE ANND TAXATION, KAR BHAWAN, GS ROAD, DISPUR, GHY 781006 2:ADDITIONAL COMMISSIONER OF STATE TAX OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 3:ASSISTANT COMMISSIONER OF STATE TAXES (OFFICER MENTIONED AT S. NO. 1 OF THE AUTHORIZATION FOR SEARCH DATED 19 08 2026) OFFICE OF THE ADDITIONAL COMMISSIONER OF STATE TAX GUWAHATI-D
Page No.# 2/6 ASSAM NEW KAR BHAWAN G.S. ROAD DISPUR GUWAHATI-781006 4:ASSISTANT COMMISSIONER OF STATE TAXES
The judgment continues below.
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