TaxTMI 
TaxTMI 
2021 (4) TMI 265
X X X X Extracts X X X X
X X X X Extracts X X X X
....for R1), Mr.M.Santhanaraman (for R2 to R5), Senior Panel Counsel, Mr.A.P.Srinivas, (for R6), Senior Standing Counsel, No Appearance (for R7 & R9) COMMON ORDER The petitioner challenges orders rejecting the request of the petitioner for amendment of bills of entry (b/e) in terms of Section 149 of the Customs Act, 1944 (in short 'Act'). 2. The petitioner is engaged in the manufacture and supply of various types of toiletries/fast moving consumer goods and its units are located pan India. The provisions of the Central Goods and Services Tax Act, 2017 (in short CGST Act) mandate that registration has to be obtained in all States from where an entity makes taxable supplies. The petitioner has obtained registrations in several location....
X X X X Extracts X X X X
X X X X Extracts X X X X
....'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 transferred to other locations, according to the petitioner, on payment of applicable GST. In the case of remaining 67 transactions, the GSTIN number was that of the unit at Puducherry, whereas credit of IGST had been taken in Tamil Nadu, where the goods had bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reply was issued by R5/Deputy Commissioner of Customs (Chennai -II) (Group-II)/Assessing Authority: "As the ICES system has been designed in such a way that once out of charge is given for the imported goods and date thereof is transmitted to the GSTN, no amendment of GSTN ID could be made in the system, this office does not have the authority to issue any letter/no objection certificate to manually rectify the GSTN ID in the bills of entry subsequent to grant of OOC" 9. The petitioner sought reconsideration of the above decision referring to a decision of this Court in Pasha International Vs. Commissioner of Customs, Tuticorin (2019-TIOL-373-HC-MAD-CUS) to the effect that a bonafide request of an assessee could not be rejected merely o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....annot be amended. As the ICES system has been designed in such way that once out of charge is given for the imported goods and the data thereoff is transmitted to GSTN, no amendment of GSTN ID could be made in the system, this office does not have the authority to issue any letter/No Objection Certificate to manually rectify the GSTN ID in the Bills of Entry subsequent to grant of OOC.' Order dated 20.05.2019: 'F.No.S.Misc.1457/2018-Gr2 &nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y of an affidavit. An additional affidavit has been filed on 14.10.2020 which do not support the allegations made orally. Thus, only two legal questions arise for resolution (i) whether the provisions of Section 149 of the Act support the request of the petitioner for amendment of the b/e (ii) whether the limitation of the technology available at the end of the respondent can stand in the way of the petitioner obtaining 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, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....were available with the petitioner that were contemporaneous with imports must also be taken into consideration, to decide the question of existence of error. The Assessing Authority cannot restrict her examination only to documents that are available on her record. This issue thus stands answered in favour of the petitioner 14. 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 imp....