Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (9) TMI 829

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... there is no new cause of action which has been pleaded and has now become time barred. The question of limitation is a mixed question of fact and law which requires to be adjudicated at the final stage. The CENVAT credit would form an integral component of the service tax amount which the Plaintiff could claim recovery of, subject to the objections of the DDA being adjudicated by the Court - the application under Order VI Rule 17 CPC has being rightly allowed. - CM(M) 1054/2018 & CM APPL. 36434/2018 - - - Dated:- 16-9-2019 - PRATHIBA M. SINGH J. Petitioner Through: Mr. Pawan Mathur, Standing Counsel Respondent Through: Mr. Yogesh Jagia, Mr. Amit Sood Mr. Rishabh Nangia, Advocates Prathiba M. Si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ver, the ld. Trial Court allowed it subject to the payment of ₹ 3,000/- as costs. 4. Mr. Mathur, ld. counsel appearing for the DDA, submits that he has three objections against the amendment being allowed: i) that the claim towards the additional amount is barred by limitation; ii) that the trial in the suit has already started as the affidavits in evidence have been filed by the Plaintif; iii) that the claim would be barred by Order II Rule 2 CPC. 5. He relies upon the following three judgments in support of his case: i) Arjuna Ors. v. State of Maharashtra Ors., 1995 Supp (3) SCC 19 ii) South Konkan Distilleries Anr. v. Prabhakar Gajanan Naik ors., (20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther errors which may have crept into a plaint. 9. This Court, after seeing the impugned order and the chart is convinced that nothing new is being claimed in the present suit by the addition of the CENVAT credit amount. If the Plaintiff has, in fact, made payments, towards CENVAT credit, which would have to be proved by the Plaintiff in accordance with law, the addition of the same would not create a new cause of action. Insofar as the objection of limitation and Order II Rule 2 CPC is concerned, the ld. Trial Court has held that there is no new cause of action which has been pleaded and has now become time barred. The question of limitation is a mixed question of fact and law which requires to be adjudicated at the final stage. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates