Deficiency in the GST portal has to be covered up manually and can’t be a excuse for not amending BOE

Sinochem India Company Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) 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. The Department submitted that once the goods are ‘out of charge’, any application for amendment cannot ...