https://www.taxtmi.com/caselaws?id=400720 Order VI Rule 17 CPC permits amendment of pleadings only where it is necessary to determine the real controversy and, after commencement of trial, the due diligence requirement is satisfied. A writ petitioner seeking to add a fresh constitutional challenge to the proviso to Section 174(2)(c) of the CGST Act and a notification could not do so when the existing petition was confined to refund relief under the budgetary support scheme. Because the challenge was available from the outset, the proposed amendment would have changed the nature and character of the writ and introduced a new cause of action. The amendment was therefore refused. en-us Mon, 02 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400720 Order VI Rule 17 CPC permits amendment of pleadings only where it is necessary to determine the real controversy and, after commencement of trial, the due diligence requirement is satisfied. A writ petitioner seeking to add a fresh constitutional challenge to the proviso to Section 174(2)(c) of the CGST Act and a notification could not do so when the existing petition was confined to refund relief under the budgetary support scheme. Because the challenge was available from the outset, the proposed amendment would have changed the nature and character of the writ and introduced a new cause of action. The amendment was therefore refused. Case-Laws GST Mon, 02 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400720