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MS KOENIG SOLUTIONS PVT LIMITED vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
J.k. Mittal
Vandana Mittal
Aashna Suri
Res. Counsel
Asheesh Jain
Adarsh Kr. Gupta
Amit Gupta

Petitioner / Applicant

MS KOENIG SOLUTIONS PVT LIMITED
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Jul 13, 2021
Order No.

W.P. (C) 6303/2021

Citation

2021(7) TAXREPLY 4379
Original Order
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ORDER

CM APPL. 20330/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL. 20329/2021 Present application has been filed for amendment of the writ petition. In the present application, it has been admitted that the unamended Section 2(6) of Integrated Goods and Services Tax, 2017 (‘IGST Act’) 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. Since the writ petition is at the inception stage and the errors are clerical in nature, the present application is allowed and the amended writ petition is taken....

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