Deficiency in the GST portal has to be covered up manually and can’t be a excuse for not amending BOE

Last updated: 28 September 2021

Save Share

Quick Summary

The Bombay High Court has ruled that deficiencies in the GST portal cannot be used as an excuse by the Department to deny taxpayers the right to amend their Bills of Entry (BOE). Even if goods have been cleared, amendments to details like GSTIN and address on the BOE are permissible under Section 149 of the Customs Act. The court stated that any system limitations must be overcome manually until the portal is improved.

Court :
Bombay High Court

Brief :
In Sinochem India Company Pvt. Ltd. v. Union of India & Ors. [Writ Petition (L) No. 13894 of 2021]and in Hindustan Unilever Ltd. v. The Union of India & Ors, [Writ Petition (L) No. 8163 of 2021]involve a common question of fact and law and have been heard together, the common conflict herein is regarding amendment of Bill of Entry ("BOE"), seeking amendment in GSTIN and the address in the BOE.

Citation :
Writ Petition (L) No. 13894 of 2021

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

157 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments