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2021 (7) TMI 694 - HC - GSTApplication for amendment of the writ petition - HELD THAT - In the present application, it has been admitted that the unamended Section 2(6) of Integrated Goods and Services Tax, 2017 has been reproduced in the writ petition and at times, IGST Act has been referred to as CGST Act . It is stated that though they are inadvertent errors, yet they are inconsequential in nature. Issue notice. Mr. Asheesh Jain, Advocate accepts notice on behalf of respondents No. 1 and 4. Mr. Manas Bhatnagar, Advocate accepts notice on behalf of respondent No. 2. Mr. Satish Kumar, Advocate accepts notice on behalf of respondent No. 3. Application disposed off.
Issues:
1. Amendment of the writ petition 2. Constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 3. Stay application based on vague and general allegations Amendment of the Writ Petition: In the present case, an application was filed for the amendment of the writ petition due to inadvertent errors in referencing the Integrated Goods and Services Tax, 2017 ('IGST Act') as the 'CGST Act'. The errors were deemed clerical in nature and inconsequential. The court allowed the amendment as the writ petition was at an early stage, and the errors were not substantive. The amended writ petition was accepted, and the application for amendment was disposed of accordingly. Constitutional Validity under Section 2(6) of the IGST Act: The writ petition challenged the constitutional validity under Section 2(6) of the IGST Act concerning the 'export of services'. The petitioner sought a declaration that the amount received in convertible foreign exchange for onshore and offshore activities from foreign entities should not be subject to tax under the IGST Act. Notices were issued to the respondents, and they were granted time to file their counter affidavits. The matter was scheduled for the next hearing on 5th October 2021 to proceed with the case. Stay Application Based on Vague and General Allegations: A separate application for stay was dismissed as no impugned order was attached to the writ petition, and the stay application relied on vague and general allegations. The court found the basis for the stay insufficient and ordered the dismissal of the application. The order was directed to be uploaded on the website immediately, and a copy was to be sent to the counsel via email for their information. This judgment by the Delhi High Court, presided over by Hon'ble Mr. Justice Manmohan and Hon'ble Mr. Justice Navin Chawla, addressed the issues of amending the writ petition, challenging the constitutional validity under Section 2(6) of the IGST Act, and dismissing a stay application based on vague allegations. The court allowed the amendment of the writ petition, scheduled the hearing for the constitutional challenge, and dismissed the stay application due to insufficient grounds.
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