Shine Shipping Company Vs Union Of India & Ors. (Delhi High Court)
The Delhi High Court disposed of a writ petition filed by Shine Shipping Company, a proprietorship concern engaged in customs clearance, international freight forwarding, logistics and merchant exports. The petitioner had exported goods to Just Cargo Limited, Hong Kong under Shipping Bill Nos. 9163051 dated 09.10.2017, 9912560 dated 15.11.2017 and 1157033 dated 27.11.2017. Although IGST was paid on the actual transaction values and export proceeds were realised, errors occurred in declaring the taxable value and IGST in the shipping bills. The petitioner subsequently applied under Section 149 of the Customs Act, 1962 for correction. After verification of contemporaneous documentary evidence, the Customs authorities allowed the amendments and issued Certificates of Amendment for all three shipping bills. However, the Customs Electronic Data Interchange system did not permit incorporation of the amendments after processing, resulting in the corrections not being reflected electronically and preventing corresponding amendments in GSTR-1 and GSTR-3B and consequential IGST refund.
During the writ proceedings, a Coordinate Bench on 26.08.2025 directed the petitioner to approach the Delhi GST Department for enabling the required amendments in GSTR-1 and GSTR-3B. It further directed that, if the GST portal did not support the changes, the GST authorities could give effect to them manually. On 11.11.2025, after the petitioner accepted conditions that the amendments would not be reflected on the ICEGATE Portal and that any additional tax liability arising from the amendments would be discharged, the Coordinate Bench directed that the amended GSTR-1 and GSTR-3B be carried out within one month.
