2021 (10) TMI 688 - HC - GST

Court allows amendment of writ petition, declares Circular ultra vires

Jindal Drugs Private Limited Versus The Union of India and ors.

The High Court of Bombay allowed the application for the amendment of the writ petition, declaring the Circular dated October 9, 2018 as ultra vires. The ... Application for amendment of the writ petition - seeking to have an order declaring Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017 - direction to amend the shipping bills filed by the petitioner under section 149 of the Customs Act, 1962 - HELD THAT:- The amendments, if allowed, would not change the original character to the writ petition - In such view of the matter, the application for amendment stands allowed. List the writ petition on December 14, 2021. Issues:Application for amendment of writ petition seeking declaration of Circular dated October 9, 2018 as ultra vires, setting aside orders in appeal dated July 5, 2021 and July 6, 2021, and directing amendment of shipping bills under section 149 of the Customs Act, 1962.Analysis:The judgment delivered by the High Court of Bombay involved an application for the amendment of a writ petition. The petitioner sought to declare a Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017. Additionally, the petitioner requested the setting aside of orders in appeal dated July 5, 2021 and July 6, 2021, and the respondents be directed to amend the shipping bills filed under section 149 of the Customs Act, 1962. The learned senior advocate for the respondents did not oppose the prayer for the amendment but requested sufficient time to file a reply-affidavit to the amended writ petition.Upon perusing the application and hearing the arguments, the Court found that the proposed amendments would not alter the original character of the writ petition. Consequently, the application for the amendment was allowed. The Court directed the filing of the amended writ petition within seven days, with re-verification being dispensed with. A copy of the amended writ petition was to be served on the respondent's advocate, and the respondents were granted four weeks from the receipt of the amended petition to file their reply affidavit. Any rejoinder to the reply affidavit was to be filed a week thereafter. The writ petition was listed for hearing on December 14, 2021.