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2021 (7) TMI 27 - HC - CustomsAmendment in shipping bills - denial only on the ground that the system is showing the remark Data already shared with GSTN - communication to the petitioner vide the impugned communications made - amendment in GSTN ID is Possible now or not? - HELD THAT - The learned advocates Mr. Priyank Lodha and Mr. Dhaval Vyas appearing for the respondent Nos. 4, 5, 6 and 7 respectively, after relying upon their respective affidavits-in-reply, have submitted that they have no objection if the request of the petitioner to amend the GST details in the Bills of Entry is directed to be considered afresh after giving the petitioner opportunity to prove his documents in respect of which the amendment is sought in light of Section 149 of the Customs Act. It is directed that the request of the petitioner to make amendment in GST details in the Bills of Entry in question, may be examined by the concerned respondent Nos. 4, 5, 6 and 7 afresh after giving the petitioner an opportunity of hearing and permitting the petitioner to produce the relevant documents - petition disposed off.
Issues:
Challenge to impugned order dated 16.01.2019 and communication dated 24.01.2019 regarding amendment of GST details in Bills of Entry. Analysis: The petitioner challenged the impugned order dated 16.01.2019 passed by respondent No. 5 and the communication dated 24.01.2019 issued by respondent No. 7. The petitioner sought direction to amend 324 Bills of Entry by substituting the existing GSTIN Number with a new one and to prevent denial of credit for IGST paid on imported goods. The contention was that the request for amendment under section 149 of the Customs Act was denied due to system constraints. Respondent advocates agreed to reconsider the request after the petitioner presents relevant documents. The Court directed a fresh examination of the request by respondent Nos. 4, 5, 6, and 7, allowing the petitioner an opportunity to be heard and submit necessary documents within six weeks. The Court clarified that it did not delve into the case's merits, leaving it to the respondents to evaluate the request in accordance with the Customs Act and relevant provisions. The petition was disposed of, subject to the specified directions.
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