Order XLI Rule 25 — Additional issues in appeal — Scope (Paras 3, 13) Framing of additional issues at the appellate stage is not automatic. Where the matters sought to be raised are already covered by existing issues or have been substantially adjudicated by the trial Court, the appellate Court is justified in refusing to frame additional issues. LIMITATION — Section 3 Limitation Act — Mandatory duty of Court (Paras 10, 12) Section 3 of the Limitation Act imposes a mandatory obligation on the Court to consider limitation suo motu. Even in the absence of a specific plea or framed issue, the Court must examine whether the suit is barred by limitation.

 

CIVIL PROCEDURE CODE, 1908 — Order XLI Rule 25 — Additional issues in appeal — Scope (Paras 3, 13)

Framing of additional issues at the appellate stage is not automatic. Where the matters sought to be raised are already covered by existing issues or have been substantially adjudicated by the trial Court, the appellate Court is justified in refusing to frame additional issues.

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LIMITATION — Section 3 Limitation Act — Mandatory duty of Court (Paras 10, 12)

Section 3 of the Limitation Act imposes a mandatory obligation on the Court to consider limitation suo motu. Even in the absence of a specific plea or framed issue, the Court must examine whether the suit is barred by limitation.

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LIMITATION — Non-framing of issue — Effect (Paras 10, 11, 12)

Failure to frame a specific issue on limitation does not vitiate the proceedings if the Court has otherwise considered and decided the question of limitation. Formal framing of an issue is not indispensable where the matter has been adjudicated.

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LIMITATION — Nature — Mixed question of fact and law (Paras 8, 11)

Limitation is ordinarily a mixed question of fact and law and cannot be decided as a preliminary issue unless it is evident from the plaint itself. Such issues require adjudication based on evidence.

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FRAMING OF ISSUES — Duty of Court — Proper scrutiny (Paras 9, 11)

Trial Courts are required to carefully scrutinize pleadings and frame appropriate issues. However, omission to frame a specific issue does not automatically necessitate remand or framing of additional issues if the substance of the controversy has been addressed.

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APPELLATE COURT — Duty — Independent consideration (Paras 12, 13)

The appellate Court is duty-bound to independently consider all material issues, including limitation, irrespective of whether separate issues were framed by the trial Court.

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ORDER XIV RULE 2 CPC — Preliminary issue — Limitation (Para 8)

Only pure questions of law relating to jurisdiction or statutory bar can be tried as preliminary issues. Limitation, being a mixed question of fact and law, generally cannot be decided as a preliminary issue.

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REVISION — Article 227 — Interference — Limits (Para 13)

Where the appellate Court has exercised its discretion judiciously and no jurisdictional error or perversity is shown, the High Court will not interfere under Article 227.

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FINAL RESULT (Para 14)

Civil Revision Petition dismissed — Refusal to frame additional issues upheld — No costs.

Order VI Rule 17 — Amendment of plaint — Real test (Paras 9, 12, 16) The true test for allowing amendment is whether it alters the fundamental nature or character of the suit or introduces a completely new cause of action. Where the amendment only supplements the existing pleadings without disturbing the basic structure, it ought to be allowed. AMENDMENT — CONSEQUENTIAL RELIEF — Recovery of possession — Permissibility (Paras 7, 11, 12) Addition of relief of recovery of possession, when dispossession is already pleaded in the original plaint and consequential injunction is sought, is merely a consequential relief and does not amount to introducing a new case.

 

CIVIL PROCEDURE CODE, 1908 — Order VI Rule 17 — Amendment of plaint — Real test (Paras 9, 12, 16)

The true test for allowing amendment is whether it alters the fundamental nature or character of the suit or introduces a completely new cause of action. Where the amendment only supplements the existing pleadings without disturbing the basic structure, it ought to be allowed.

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AMENDMENT — CONSEQUENTIAL RELIEF — Recovery of possession — Permissibility (Paras 7, 11, 12)

Addition of relief of recovery of possession, when dispossession is already pleaded in the original plaint and consequential injunction is sought, is merely a consequential relief and does not amount to introducing a new case.

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SPECIFIC RELIEF ACT, 1963 — Section 34 — Bar against mere declaration (Para 13)

Where the plaintiff is in a position to seek further relief such as recovery of possession but omits to do so, a bare suit for declaration is not maintainable. Amendment to include such relief is necessary to avoid dismissal of the suit on this ground and to advance substantial justice.

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LIMITATION — Amendment — Relation to original cause — 12-year rule (Para 14)

Amendment seeking recovery of possession is not barred if filed within 12 years from the date of dispossession. Where dispossession is pleaded as having occurred shortly before filing of the suit, and amendment is sought within such period, the amendment is within limitation.

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AMENDMENT — Multiplicity of proceedings — Avoidance (Para 14)

Courts should permit amendment to include relief of possession to avoid multiplicity of proceedings, especially where such relief arises out of the same cause of action already pleaded.

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INCONSISTENT PLEAS — Plaintiffs — Scope and stage (Paras 10, 12, 15)

Though plaintiffs cannot substitute their original case with mutually destructive pleas, objections regarding inconsistency of pleadings relate to merits of the case and are to be adjudicated at trial. Such objections are not grounds to reject an amendment which is otherwise limited and consequential.

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AMENDMENT — Withdrawal of admissions — Restriction (Para 10)

An amendment that seeks to withdraw a clear admission in the original pleading is generally impermissible. However, where no such withdrawal occurs and only additional relief is sought, amendment can be allowed.

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AMENDMENT — Accrued rights of opposite party — Test (Para 15)

Amendment should not be permitted if it defeats a vested right accrued to the opposite party or introduces an entirely new and inconsistent case. Where no such prejudice is caused, amendment ought to be allowed.

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REVISION — Article 227 — Interference — Limits (Para 16)

Where the trial Court exercises discretion judiciously in allowing amendment and no illegality or perversity is shown, the High Court will not interfere under Article 227.

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FINAL RESULT (Paras 16, 17)

Civil Revision Petition dismissed — Order allowing amendment upheld — No costs. 

GST — Input Tax Credit — Section 16(4) & 16(5) — Limitation — Extended period (Paras 2, 4, 5, 6) Section 16(5) of the GST Act operates as a non obstante provision overriding Section 16(4), and extends the time limit for availing input tax credit for specified financial years up to 30.11.2021. Claims falling within the covered period cannot be rejected on the ground of limitation under Section 16(4).

 

GST — Input Tax Credit — Section 16(4) & 16(5) — Limitation — Extended period (Paras 2, 4, 5, 6)

Section 16(5) of the GST Act operates as a non obstante provision overriding Section 16(4), and extends the time limit for availing input tax credit for specified financial years up to 30.11.2021. Claims falling within the covered period cannot be rejected on the ground of limitation under Section 16(4).

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INPUT TAX CREDIT — Eligibility — Filing within extended time (Paras 6)

Where the claim for input tax credit for the financial year 2019–2020 is filed prior to 30.11.2021, such claim is within the permissible extended period under Section 16(5) and cannot be denied as time-barred.

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ASSESSMENT ORDER — Rejection of ITC — Illegality (Paras 2, 6, 7)

Rejection of input tax credit solely on the basis that the claim was filed beyond the time stipulated under Section 16(4), without considering the extended period under Section 16(5), is illegal and unsustainable.

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WRIT JURISDICTION — Interference — Validity of tax orders (Paras 6, 7)

The High Court, in exercise of jurisdiction under Article 226, can set aside assessment orders that are contrary to statutory provisions and remand the matter for fresh consideration in accordance with law.

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REMAND — Fresh consideration — Direction (Para 7)

Upon setting aside the impugned orders, the matter is to be remitted to the Assessing Authority for reconsideration of the claim in light of the correct statutory position.

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FINAL RESULT (Para 7)

Writ Petition allowed — Orders rejecting input tax credit set aside — Matter remanded for fresh decision — No costs. 

Reopening of evidence and recall of witness — Purpose — Scope (Paras 9, 12) Reopening of evidence and recall of witness must be justified by necessity for adjudication of disputed facts. Where the purpose sought to be achieved can be addressed without such steps, reopening and recall become redundant and are liable to be refused.

 

CIVIL PROCEDURE CODE, 1908 — Reopening of evidence and recall of witness — Purpose — Scope (Paras 9, 12)

Reopening of evidence and recall of witness must be justified by necessity for adjudication of disputed facts. Where the purpose sought to be achieved can be addressed without such steps, reopening and recall become redundant and are liable to be refused.

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EVIDENCE ACT, 1872 — Section 58 — Admission — Effect (Paras 10, 11)

Facts admitted by a party do not require proof. Where a party admits dissimilarity of thumb impressions and offers an explanation for such dissimilarity, there is no necessity to establish the same through expert evidence.

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EXPERT EVIDENCE — Necessity — Test (Paras 11, 12)

Reference to handwriting or fingerprint expert is not automatic. Where the fact sought to be proved is already admitted or not in dispute, sending documents for expert opinion is unnecessary.

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REOPENING — For expert opinion — Not mandatory (Para 12)

For obtaining expert opinion on documents, reopening of evidence or recalling of witnesses is not a prerequisite, especially when such exercise does not materially advance the case.

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DISCRETION OF TRIAL COURT — Interference — Scope (Paras 12, 13)

The decision of the trial Court refusing to reopen evidence or send documents for expert opinion, when based on proper appreciation of facts and necessity, does not warrant interference under Article 227.

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REVISION — Article 227 — Limited scope (Para 13)

Supervisory jurisdiction is not to be exercised to reappreciate factual discretion of the trial Court unless the order suffers from patent illegality or perversity.

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FINAL RESULT (Para 14)

Civil Revision Petitions dismissed — Orders refusing reopening, recall, and expert reference upheld — No costs. 

Order XLI Rule 25 — Framing of additional issues in appeal — Scope (Paras 3, 13) The appellate Court is not bound to frame additional issues where the issues sought are already covered by existing issues or have been effectively considered by the trial Court. Framing of additional issues is discretionary and not warranted merely because a party raises a contention at the appellate stage. LIMITATION — Section 3 Limitation Act — Duty of Court (Paras 10, 12) Under Section 3 of the Limitation Act, the Court has a mandatory duty to consider limitation suo motu, even in the absence of a specific plea. Failure to frame a specific issue on limitation does not preclude the Court from deciding the question.

 

CIVIL PROCEDURE CODE, 1908 — Order XLI Rule 25 — Framing of additional issues in appeal — Scope (Paras 3, 13)

The appellate Court is not bound to frame additional issues where the issues sought are already covered by existing issues or have been effectively considered by the trial Court. Framing of additional issues is discretionary and not warranted merely because a party raises a contention at the appellate stage.

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LIMITATION — Section 3 Limitation Act — Duty of Court (Paras 10, 12)

Under Section 3 of the Limitation Act, the Court has a mandatory duty to consider limitation suo motu, even in the absence of a specific plea. Failure to frame a specific issue on limitation does not preclude the Court from deciding the question.

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LIMITATION — Nature — Mixed question of fact and law (Paras 8, 11)

Limitation is generally a mixed question of fact and law and cannot be decided as a preliminary issue unless it is apparent on the face of the plaint. Such issues require consideration based on evidence during trial.

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FRAMING OF ISSUES — Necessity — Test (Paras 11, 13)

Where the trial Court has already considered the substance of a plea, absence of a formally framed issue does not vitiate the judgment. Additional issues need not be framed if they are redundant or already subsumed within existing issues.

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APPELLATE COURT — Duty — Reappreciation of issues (Paras 12, 13)

The appellate Court is obliged to independently consider questions such as limitation while deciding the appeal, irrespective of whether a separate issue was framed by the trial Court.

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REVISION — Article 227 — Interference — Limited scope (Para 13)

Where the appellate Court has exercised discretion properly and no jurisdictional error or illegality is shown, the High Court will not interfere under Article 227.

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FINAL RESULT (Para 14)

Civil Revision Petition dismissed — No infirmity in refusal to frame additional issues — No costs.