The Hon’ble Sikkim High Court in Sun Pharma Laboratories Ltd. v. UOI & Ors. [I.A. No.03 of 2020 in WP(C) No.47 of 2018 (dated November 2, 2020)] rejected the application filed under Order VI Rule 17 read with Section 151 of the Code of Civil Procedure, 1908 (CPC) seeking to insert amendments in the Writ Petition as the proposed amendments if permitted would change the very nature and character of the Writ Petition and introduce an entirely different cause of action, which is not permissible.
M/s. Sun Pharma Laboratories Ltd. (“the Petitioner”) has filed an Interlocutory Application (“I.A.”) No. 03 of 2020 on June 06, 2020, seeking to insert amendments in the Writ Petition and by the proposed amendments, the Petitioner seeks to challenge the vires of Section 174(2)(c) of the Central Goods and Services Tax Act, 2017 (“CGST Act”) and Notification No.21/2017-C.E., dated July 18, 2017 vide which the exemption notifications were issued under the erstwhile regime, on the ground that it takes away the vested rights of the Petitioner by reducing the exemption/benefits to the Petitioner.
The Petition prayed to issue an appropriate Writ reading down Clause 5.1 & 5.2 of the Notification F.No.10(1)/2017-DBA-II/NER dated October 5, 2017, notifying ‘Scheme of Budgetary support under Goods and Services Tax regime to the units located in the States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North-East including Sikkim’ (“BSS”) so as to enable the Petitioner to claim full refund of the CGST and 50% of IGST paid through the electronic cash ledger or in alternative to fix a special rate of refund eligible to the Petitioner so that under the BSS, the Petitioner is entitled to refund equivalent to that under the erstwhile regime.
Writ Petition was finally heard on September 3, 2019 and judgment was reserved.
Whether amendment by way of I.A. No. 03 of 2020 dated June 06, 2020 can be allowed.
The Hon’ble Sikkim High Court in I.A. No.03 of 2020 in WP(C) No.47 of 2018, dated November 2, 2020 held as under:
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