TaxTMI 
TaxTMI 
2026 (8) TMI 225
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....petition under Article 226 of the Constitution of India seeks the following reliefs: "a) To issue writ of mandamus/certiorari or any other appropriate writ-order or direction in the like nature to the Respondents and thereby directing Respondent No. 2, 3 and 4 to make updation of amendment shipping bill no. 9163051 dated 09.10.2017, 9912560 dated 15.11.2017 and 1157033 dated 27.11.2017 respectively in the EDI system, or; b) To direct the respondent no. 3 & 5, to grant refund with interest on the IGST amount paid for exporting the goods vide shipping bill no. 9163051 dated 09.10.2017, shipping bill no. 9912560 dated 15.11.2017 and shipping bill no. 115703 dated 27.11.2017 considering the manual amendment made, or; ....
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....,910 Rs.33,737 Rs.23,24,356.94 1157033 Rs.57,03,126 Rs.59,34,000 Rs.15,96,875.28 Rs.16,61,520 3. To rectify the aforesaid errors, the petitioner preferred applications under Section 149 of the Customs Act, 1962 before the Deputy Commissioner of Customs (Exports). Upon verification of the contemporaneous documentary evidence available at the time of export, the amendments were allowed and Certificates of Amendment were issued in respect of all the three shipping bills. The Certificates further record that, since the Customs Electronic Data Interchange ("EDI") system did not permit incorporation of the amendments after processing of the shipping bills, the corrections could not be reflected electronically and the Certi....
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....mount. 9. For the said purpose, the Petitioner shall appear before the Delhi GST on 15th September, 2025. 10. If the GST Portal does not support the change to be incorporated, the same may be given effect to manually by the GST officials....." 5. Pursuant to the aforesaid directions, the matter was again considered by a Coordinate Bench of this Court on 11.11.2025. The Coordinate Bench was informed that the Delhi GST Department had required the petitioner to accept that (i) the proposed amendments would not be reflected on the ICEGATE Portal, and (ii) any additional tax liability arising on account of such amendments would be discharged by the petitioner. The petitioner conveyed its acceptance to the aforesaid condition....
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....tch only i.e. Rs. 3817280/- which has been short reflected in the GSTR-3B. (iii) The claimed mismatch of the GSTR-3B and GSTR-2A cannot be allowed in view of the settled position in the case of UOI Vs. Bharti Airtel (pl refer contents of Annexure-I). (iv) Amendment in GSTR9 cannot be allowed as there is no provision to rectify GSTR-9." 7. Learned counsel appearing on behalf of the respondent submitted that the original grievance in the present writ petition, namely amendment of the three shipping bills and the consequential correction of GSTR-1 and GSTR-3B, already stands redressed pursuant to the orders dated 26.08.2025 and 11.11.2025. It was contended that the petitioner now seeks reliefs relating to Input Tax Credit,....
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....resent writ petition may be disposed of by issuing consequential directions permitting the petitioner to carry out the requisite amendments in its GST returns for the Financial Year 2017-18, while preserving the respondents' liberty to undertake assessment, verification and scrutiny in accordance with law. The parties are ad idem that the present writ petition be disposed of in the aforesaid terms. Accordingly, the petitioner is permitted to carry out the following amendments in its GST returns for the Financial Year 2017-18: (i) Rectification of GSTR-3B to the extent of the mismatch of Rs.38,17,280/-, which has remained short reflected therein; (ii) Consequential rectification of the mismatch between GSTR-3B and GSTR-....
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....ipping bli was amended with the approval of the competent authority of Customs on 23.12 2021 Details of amendment are as under ;. Before amendment After amendment INR-5703126.00 , INR-5934000.00 INR-1596875.28 INR-1661520.00 This certificate is issued after scrutiny of the documentary evidence, which was in existence al the time of export of goods, as required under Section 149 of the Customs Act, 1962 for the correctness of the amendment sought by the exporter. Since the correction as requested could not be carried out in the Shipping bill in the EDt System after processing of shipping bil, this certificate is issued at the request of the Exponer for IGST purpose only. This certificate is issued as per Section 14....