Inherent powers allowed amendment of parties, while coercive recovery on a VAT assessment was stayed pending hearing.

The court permitted amendment of the memo of parties in exercise of inherent powers and directed that the amended memo be taken on record. In the writ proceedings challenging VAT assessment on land, EDC, IDC, licence fee, processing fee and related components, the court issued notice and granted interim protection by staying coercive recovery steps until the next date. The operative effect was limited to procedural amendment and temporary restraint on enforcement, without any final determination on the merits of the tax demand.

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Issues: (i) Whether the memo of parties could be amended under the Court's inherent powers. (ii) Whether the assessment order imposing VAT on land, EDC, IDC, licence fee, processing fee and similar components justified interim interference and protection against recovery.

Outcome: The amendment application was allowed and the amended memo of parties was taken on record. Notice was issued in the writ petition, and coercive steps for recovery were stayed till the next date.

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