The petitioner seeking to amend the writ petition in order to incorporate a prayer challenging the proviso to Section 16(4) of the CGST Act, however, inadvertently, the prayer was not incorporated in the Prayer
Input tax credit— Present application has been filed by the petitioner seeking to amend the writ petition in order to incorporate a prayer challenging the proviso to Section 16(4) of the CGST Act.
the petitioner/applicant states that though the ground to challenge the proviso to Section 16(4) had been pleaded by the petitioner in the present writ petition, however, inadvertently, the prayer challenging the validity of proviso to Section 16(4) was not incorporated in the Prayer of the petition.
Held that— Since the amendment is formal in nature, the same is allowed and the amended writ petition is taken on record.
Accordingly, present application stands allowed.
The petitioner seeking to amend the writ petition in order to incorporate a prayer challenging the proviso to Section 16(4) of the CGST Act, however, inadvertently, the prayer was not incorporated in the Prayer
Input tax credit— Present application has been filed by the petitioner seeking to amend the writ petition in order to incorporate a prayer challenging the proviso to Section 16(4) of the CGST Act.
the petitioner/applicant states that though the ground to challenge the proviso to Section 16(4) had been pleaded by the petitioner in the present writ petition, however, inadvertently, the prayer challenging the validity of proviso to Section 16(4) was not incorporated in the Prayer of the petition.
Held that— Since the amendment is formal in nature, the same is allowed and the amended writ petition is taken on record.
Accordingly, present application stands allowed.