Court directs Respondents to decide on amending Bills of Entry request within 12 weeks

The Court issued notice and directed Respondent Nos. 5, 6, 8, and 10 to decide on the petitioner's request to amend Bills of Entry within twelve weeks. The decision must accord with the law, and the petitioner is entitled to a personal hearing. No coercive action against the petitioner is allowed until the matter is resolved. The order was to be promptly uploaded online and a copy sent to the petitioner's counsel via email.

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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.

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