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TMI Blog2021 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... to be satisfied by an importer if he requests amendment after the goods have been cleared. The imposition of the condition itself means that a request for amendment may certainly be considered, subject to satisfaction of the condition imposed - Assessing Authority cannot restrict her examination only to documents that are available on her record - answered in favour of the petitioner. The purpose of transition to the goods and services tax regime is to facilitate the conduct of transactions pan India and all consequences thereof including the seamless availment of credit. The robustness of the information technology system is critical to this venture. It is thus incumbent upon the authorities to ensure that technology is kept up to date in order to facilitate a seamless exchange of data. The impugned order states that ICEA System is limited in its operation and cannot permit any changes once the goods have left for home consumption - The operation of the 2017 Act cannot go back to the Jurassic age denying an assessee relief that it would have obtained under the earlier enactment. Measures must be put in place for this purpose and till such time this is done, amendment of docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y required to facilitate a seamless flow of IGST and it was proposed that the Customs Electronic System Date Interchange System would be integrated with the Indian Customs and Central Excise Electronic Commerce/Electronic Data Interchange Gateway (ICEGATE). Failure of this integration would result in mismatch between GSTIN numbers leading to a disastrous collapse of the importexport system as well as untold hardship even in the case of bona fide mistakes in mentioning of GSTIN numbers or other data in the documentation filed 5. The present petitioner claims to be a victim of such failure. 87 imports made under 19 b/e are said to contain inadvertent errors in mention of the GSTIN. GSTIN number '27AAACH1004N1U' relates to the unit at Maharashtra whereas '33AAACH1004N1Z1' relates to the Tamil Nadu unit. Purchase orders for imports in 19 instances were raised at Maharashtra, destination Tamil Nadu. However, the GSTIN numbers mentioned were that of Maharashtra. Since the imports were meant for Tamil Nadu, IGST was claimed in Tamil Nadu in the GSTR-B returns and not claimed either in Maharashtra or elsewhere. Upon receipt in Chennai, the imports have been stock transfe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icorin ( 2019-TIOL-373-HC-MAD-CUS) to the effect that a bonafide request of an assessee could not be rejected merely on the basis that the system did not support such request. This was also rejected by the respondent justifying the rejection on the ground that it was part of a safeguard mechanism put in place to secure the integrity of transactions and it was for this reason that no manual alterations or rectifications could be effected by the Officer. The aforesaid orders dated 20.05.2019 and 13.02.2019 are under challenge now and read as follows: Order dated 13.02.2019: S.Misc.1457/2018 Fr.2 Date: 13.02.2019 Sub: Amendment of Bill of Entry No.7187564/12-07-2018 under Section 149 of Customs Act Sir/Madam, Please refer to your letter dated NIL regarding amendment of Bill of Entry No.7187564/12.07.2018 under Section 149 of Customs Act. In this regard, it is informed that when the Bill of Entry was processed for amendment of GSTIN in the EDI system, the system showed the message as Data already shared with GSTN. No. amendment in the GSTN ID is possible now . Hence the abovesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taining substantial relief. 11. I have dealt with the first question in W.P.No.6764 of 2020 while considering a similar request for amendment of b/e to correct bona fide error. The provisions of Section 149 read thus: SECTION 149. Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. 12. The argument put forth by the revenue in that case was that, only such documents that were already on record with the respondents could be taken into account to correct the error, if at all and no other documents may be admitted for that purpose. I have rejected that argument stating that the spirit and intent of Section 149 is to facilitate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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