The application has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.

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 Central Goods And Services Act, 2017(hereinafter referred to as the ‘CGST Act, 2017’) as well as Delhi Goods And Services Tax Act, 2017 (hereinafter referred to as the ‘DGST Act, 2017’).

Learned counsel for 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 Clause (A) of the petition.

Issue notice.

Mr. Vikas Mahajan, learned counsel accepts notice on behalf of respondent No.1.

Mr. Dhananjaya Mishra, learned counsel accepts notice on behalf of respondent No.2.

Mr. Anushree Narain, learned counsel accepts notice on behalf of respondents No.3 to 6.

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 order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.