Delhi High Court - Orders
Flipkart India Private Limited vs Valued Added Tax Officer, Ward 300 & Ors on 23 August, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~44
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 6430/2022
FLIPKART INDIA PRIVATE LIMITED. ..... Petitioner
Through: Mr Tarun Gulati, Sr. Advocate with
Mr Kishore Kunal and Mr Parth,
Advocates.
versus
VALUED ADDED TAX OFFICER, WARD 300 & ORS.
..... Respondents
Through: Mr Alok Raj, Advocate for Mr
Satyakam, ASC.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 23.08.2022 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 36577/2022
1. This is an application seeking amendment of the writ petition. 1.1 The amendment seems to have been triggered on account of the order dated 31.05.2022, passed by the Special Commissioner (E-Commerce), Department of Trade and Taxes, GNCTD.
1.2 The amendments which are sought to be incorporated in the instant writ petition, are set out in paragraph 8 of the application.
W.P.(C) 6430/2022 page 1 of 3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:29.08.2022 11:31:28 1.3 Likewise, the additional grounds are referred to in paragraphs 9 & 10 of the said application. 1.4 Besides this, the additional prayer sought, which is mentioned in
paragraph 11, is directed towards the aforementioned order dated 31.05.2022, which was passed by the Special Commissioner (E-Commerce).
2. Issue notice.
2.1. Mr Alok Raj accepts notice on behalf of the respondents. 2.2. Mr Raj says that he does not wish to file any reply, as the writ petition is still to be adjudicated on merits.
3. The substantive prayer made in the application reads as follows:
"(a) Grant leave to amend the Memo of Parties by impleading Special Commissioner (E-Commerce), who has passed Impugned Order dated 31.05.2022, as Respondent No. 4 therein as stated above and take the amended Memo of Parties on record.
(b) Grant leave to amend the Writ Petition by inserting paragraphs therein as stated above and take the amended Writ Petition on record."
4. For the reasons given in the application, and since we are of the view that the amendments sought will assist the Court in focusing on the controversy arising between the parties, we are inclined to allow the application.
5. Resultantly, the amended memo of parties shall be taken on record. 5.1. The Special Commissioner (E-Commerce) shall stand arrayed as respondent no.4.
5.2. The amended writ petition, along with Annexures P-26-51,is taken on W.P.(C) 6430/2022 page 2 of 3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:29.08.2022 11:31:28 record.
6. The application is disposed of, in the aforesaid terms. W.P.(C) 6430/2022
7. In view of the order passed in CM APPL. 36577/2022, issue fresh notice to the respondents.
8. Mr Alok Raj accepts notice on behalf of the respondents.
9. Counter-affidavit to the amended writ petition will be filed within four weeks.
9.1. Rejoinder thereto, if any, will be filed before the next date of hearing.
10. List the matter on the date already fixed i.e., 13.10.2022.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J AUGUST 23, 2022 / tr Click here to check corrigendum, if any W.P.(C) 6430/2022 page 3 of 3 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:29.08.2022 11:31:28