Case Law Details
Hindustan Unilever Limited Vs Union of India And Ors (Bombay High Court)
Petitioner is impugning an order dated 29th October 2021 passed by respondent no.3 rejecting petitioner’s application for amendment of the 13 bills of entry that petitioner had filed when importing certain goods. It is petitioner’s case that in the bills of entry as filed petitioner had erroneously given a particular Goods and Services Tax Identification Number (GSTIN), whereas it should be some other GSTIN. It is also petitioner’s case that when similar errors were committed by petitioner within the jurisdiction of other Commissionerates, those Customs Commissionerates have permitted petitioner to amend the bills of entry under Section 149 of the Customs Act, 1962.
In 9 out of the 13 bills of entry, petitioner had mentioned GSTIN of the plant at Himachal Pradesh where the imported goods were sought to be consumed. The Input Tax Credit (ITC) of Integrated Goods and Services Tax (IGST) was taken by petitioner in the importing State, i.e., in Maharashtra, where the goods were imported into and duly reflected in the appropriate GSTR-3B returns filed in the State of Maharashtra. It is petitioner’s case that it has not taken any ITC of IGST based on such bills of entry in the State of Himachal Pradesh where the plant is located or at any other location.
On the remaining 4 bills of entry, petitioner had mentioned the GSTIN of the plant at Uttarakhand where the imported goods were sought to be consumed. However, the ITC of IGST was taken in the State of Maharashtra where the goods were imported based on the bills of entry and duly reflected in the GSTR-3B returns filed in the State of Maharashtra.
At a later stage when petitioner realised the error, petitioner applied for amendment under the provisions of Section 149 of the said Act to amend the 13 bills of entry. As petitioner’s application was rejected vide a letter dated 18th December 2018 from the Assistant Commissioner of Customs, EDI Section, Jawaharlal Nehru Custom House (JNCH), petitioner approached this Court by filing a writ petition being Writ Petition (lodging) No.8163 of 2021.
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