2021 (11) TMI 30 - HC - Customs

Amendment in the Bills of Entry - seeking direction to refrain from taking any steps or proceedings to deny or dispute or recover the credit taken by the Petitioner of the IGST paid in pursuance of the assessment of goods imported by the Petitioner and covered Bills of Entry - HELD THAT - Issue notice. The present writ petition is disposed of by directing the Respondents No. 5, 6, 8 10 to decide the aforesaid letters written by the petitioner within twelve weeks in accordance with law. The Respondents shall give an opportunity of personal hearing to the petitioner before deciding the letters/applications filed by the petitioner.

Summary

Issues:
Seeking directions to amend Bills of Entry by substituting GSTIN and address. Praying to refrain from disputing credit of IGST paid.

Analysis:
The petitioner filed a petition seeking directions to amend 35 Bills of Entry by substituting the GSTIN and address details. The petitioner imported goods for further supply to units in other states but mistakenly mentioned incorrect details in the Bills of Entry. The petitioner requested amendments from Respondent Nos. 5, 6, 8, and 10 through multiple letters. The petitioner was aggrieved by the inaction of the respondents in not making the necessary amendments. The petitioner's counsel cited judgments from various High Courts to support the case.

The Court issued notice on the matter and directed Respondent Nos. 5, 6, 8, and 10 to decide on the letters submitted by the petitioner within twelve weeks. The decision should be made in accordance with the law, and the petitioner must be given a personal hearing before any decision is reached. The Court ordered that no coercive action should be taken against the petitioner until the letters are decided by the respondents. The order was to be uploaded on the website immediately, and a copy was to be sent to the petitioner's counsel via email.