M/S Quality Zine PVT. LTD Th Nikhil Arora vs. Principal Commissioner Central GST And Central Excise And Anr
Held
The Court held that the petitioner has an independent right to lay a substantive challenge to the order dated March 28, 2019. It was deemed a fair request for the petitioner to withdraw the current writ petition with liberty to file a composite writ petition. This composite petition would allow the petitioner to challenge both the show cause notice dated July 13, 2018, which was the subject of the original petition, and the subsequent order dated March 28, 2019, on all available grounds. The Court did not decide on the merits of the show cause notice or the subsequent order, as the petition was withdrawn.
Facts
The petitioner, M/S Quality Zine Pvt. Ltd., had filed a writ petition challenging a show cause notice dated July 13, 2018, issued by the respondents, Principal Commissioner Central GST and Central Excise, and another. During the pendency of this petition, the respondents passed an order dated March 28, 2019. The petitioner sought to amend the existing writ petition to include a challenge to this subsequent order. The Court noted that the petitioner had an independent right to challenge the new order. The petitioner's counsel then prayed to withdraw the current writ petition with liberty to file a fresh, composite writ petition challenging both the original show cause notice and the subsequent order.
Key Issues
1. Whether the petitioner can amend the existing writ petition to challenge an order passed subsequent to its filing, or if a fresh petition is required? Petitioner's contention: The petitioner sought to amend the writ petition to incorporate a challenge to the order dated March 28, 2019, which was passed during the pendency of the original petition. Revenue/State's contention: Not recorded in the judgment. The judgment indicates no specific argument was made by the respondents on this procedural point, focusing instead on the petitioner's request.
AI-generated summary — verify with the full judgment below
Serial No. 12 Regular List HIGH COURT OF JAMMU AND KASHMIR AT JAMMU IA Nos. 1/2018, 3/2018, 1/2019 Date of order: 16.04.2019
M/S Quality Zine Pvt. Ltd. vs. Principal Commissioner Central GST and Central Excise and anr.
Coram: HON’BLE THE CHIEF JUSTICE
HON’BLE MRS. JUSTICE SINDHU SHARMA, JUDGE
Appearance: For the Petitioner(s) : Mr. Ajay Sharma, Advocate. For the Respondent(s) : Mr. Jagpaul Singh, Advocate. i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press:
Yes/No IA No. 1/2019 (for amendment)
It is submitted by Mr. Ajay Sharma, learned counsel for the petitioner that the writ petitioner had challenged the issuance of the show cause notice in this writ petition. However, during the pendency of the petition, the respondents have passed an order dated 28th of March, 2019. By way of the present application, the petitioner seeks leave to amend the writ petition to incorporate the challenge to this order as well.
We are of the view that the writ petitioner has an independent r
The judgment continues below.
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