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
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

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Bimal Jain
Published in GST
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