HC: Amendment proposed in writ-petition introducing an entirely different 'Cause of Action' impermissible

Sikkim HC rejects application seeking to insert amendments in writ petition under Order VI, Rule 17 read with section 151 of Code of Civil Procedure, 1908(CPC), subsequent to SC judgment in case of VVF Ltd.; Assessee by way of proposed amendments seeks to challenge the vires of Section 174(2)(c) of the CGST Act, 2017 and Notification No.21/2017-C.E., dated July 18, 2017, on the ground that it takes away the vested rights of the assessee by reducing the exemption/ben...