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TMI Blog2022 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate in the impugned order that petitioner had not submitted the documentary evidence which was in existence at the time the goods were cleared. Such a ground has also not been taken when petitioner had approached this Court in the earlier round and, therefore, in our view, there cannot be any impediment to grant petitioner s request for amending the bills of entry. The impugned order dated 29th October 2021 is hereby quashed and set aside. Respondent no.3 is hereby directed to permit amending the bills of entry as per Section 149 of the said Act - Petition disposed off. - WRIT PETITION NO.483 OF 2022 - - - Dated:- 3-10-2022 - K. R. SHRIRAM A. S. DOCTOR, JJ. Mr. Prasad Paranjape a/w. Mr. Sanjeev Nair i/b. Lumiere Law Part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Maharashtra. It is petitioner s case that it has not taken any ITC of IGST based on such bills of entry in the State of Himachal Pradesh where the plant is located or at any other location. 5. On the remaining 4 bills of entry, petitioner had mentioned the GSTIN of the plant at Uttarakhand where the imported goods were sought to be consumed. However, the ITC of IGST was taken in the State of Maharashtra where the goods were imported based on the bills of entry and duly reflected in the GSTR-3B returns filed in the State of Maharashtra. 6. At a later stage when petitioner realised the error, petitioner applied for amendment under the provisions of Section 149 of the said Act to amend the 13 bills of entry. As petitioner s applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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. Provided further that such authorisation or amendment may also be done electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. Provided also that such amendments, as may be specified by the Board, may be done by the importer or exporter on the common portal. 13. The second and third provisos have been incorporated in section 149 by way of amendment; however, such amendments do not have the effect of stultifying the prayers made by the respective pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red manually. 16. As it appears from the decision in Hindustan Unilever Limited (supra) decided by the Gujarat High Court, counsel appearing for the respondents had submitted that they would have no objection if the request of the petitioner to amend the GST details in the Bills of Entry was directed to be considered afresh after giving the petitioner opportunity to prove its documents qua the amendment sought in the light of section 149 of the Act. Since the petitioner in Writ Petition (L) No. 8163 of 2021 was the same petitioner before the Gujarat High Court, we may accept the statement of Mr. Paranjape that the order dated June 23, 2021 has since been complied with. What is of importance in this regard is that the respondents before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8163 of 2021. We also partially allow Writ Petition (L) No. 13894 of 2021. Writ Petition (L) No. 8163 of 2021 as well as Writ Petition (L) No. 13894 of 2021 are disposed of by directing the concerned respondent to consider the applications for amendment of the documents of the respective petitioners in the light of the observations made hereinabove as well as in accordance with law, upon granting the authorized representative of the petitioners an opportunity of hearing, as early as possible but not later than four weeks of receipt of a copy of this order. Should the concerned respondent refuse to grant the prayer for amendment, it is needless to observe that a reasoned order shall be passed and communicated to the petitioners. On the contr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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