2021 (1) TMI 1249 - HC - GST

Seeking amendment in dates - Change in date of adjudication order - HELD THAT - Prayer being formal is allowed. Let the prayer indicated in paragraph 7 of the instant I.A. be incorporated in paragraph 1 of the writ petition. I.A. Nos.423 of 2021 and 425 of 2021 stand disposed of. Matter be listed in the 1st week of March 2021. Petitioner, in the meantime, may file rejoinder thereto, if so advised.

Summary

Issues:
1. Amendment sought in writ petitions based on discrepancy in dates of adjudication orders.
2. Incorporation of prayer in the writ petition.
3. Submission of xerox copy of entire records by the State.
4. Filing of counter affidavit by the newly added respondent CGST.
5. Listing of the matter for further proceedings.

Analysis:
1. The petitioner filed I.A. Nos. 423 and 425 of 2021 seeking amendments in W.P.(T) No. 3908 of 2020 and W.P.(T) No. 3909 of 2020 respectively due to a discrepancy in the dates of the adjudication orders. The respondent State introduced an order dated 13th August 2020, different from the date mentioned in the writ petition. The court allowed the formal prayer, directing the incorporation of the specified prayer into the writ petition, thereby disposing of the two interim applications.

2. The learned counsel for the petitioner was granted two weeks to make the necessary additions, with the office instructed to facilitate the inspection and addition process promptly upon requisition. This step ensures that the amended details are accurately included in the petition for clarity and consistency in the legal proceedings.

3. The State was directed to provide the xerox copy of the complete records related to the proceedings leading to the adjudication order within two weeks. This requirement aims to ensure transparency and accessibility to all relevant documentation for a fair and informed consideration of the case by the court.

4. The counsel for the newly added respondent CGST assured the filing of a counter affidavit as per the court's order dated 21st January 2021. This procedural step is crucial for presenting the respondent's perspective and arguments in response to the petitioner's claims, contributing to a comprehensive and balanced legal discourse.

5. The matter was scheduled for listing in the 1st week of March 2021, allowing time for the petitioner to file a rejoinder if deemed necessary. This timeline sets the stage for the next steps in the legal process, indicating the progression of the case and the anticipated actions to be taken by the involved parties in the upcoming proceedings.