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Hindustan Unilever Limited, Represented by its Manager-Indirect Taxes, Mumbai v/s Union of India, Represented by Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi & Others


Company & Directors' Information:- L & T FINANCE LIMITED [Amalgamated] CIN = U65990MH1994PLC083147

Company & Directors' Information:- S P FINANCE PRIVATE LIMITED [Active] CIN = U65990MH1979PTC021790

Company & Directors' Information:- HINDUSTAN UNILEVER LIMITED [Active] CIN = L15140MH1933PLC002030

Company & Directors' Information:- UNILEVER INDIA LIMITED [Active] CIN = U36999MH2020PLC340390

Company & Directors' Information:- V L S FINANCE LIMITED [Active] CIN = L65910DL1986PLC023129

Company & Directors' Information:- L R N FINANCE LIMITED [Active] CIN = U65921TN1992PLC089288

Company & Directors' Information:- S M FINANCE LTD [Active] CIN = L65999TG1984PLC004526

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = L65999WB1993PLC058107

Company & Directors' Information:- B R D FINANCE LIMITED [Active] CIN = U65910KL1995PLC009430

Company & Directors' Information:- T C I FINANCE LIMITED [Active] CIN = U65920MH1973PLC017042

Company & Directors' Information:- A. V. B. FINANCE PRIVATE LIMITED. [Active] CIN = U65993DL1992PTC049818

Company & Directors' Information:- S M L FINANCE LIMITED [Active] CIN = U65910KL1996PLC010648

Company & Directors' Information:- S B FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008268

Company & Directors' Information:- INDIA FINANCE LTD. [Active] CIN = L65110WB1984PLC050214

Company & Directors' Information:- J J FINANCE CORPORATION LTD [Active] CIN = L65921WB1982PLC035092

Company & Directors' Information:- G V S FINANCE PVT LTD [Strike Off] CIN = U65921TG1988PTC008269

Company & Directors' Information:- G T P FINANCE LIMITED [Active] CIN = U65921TZ1991PLC003149

Company & Directors' Information:- S R K FINANCE PRIVATE LIMITED [Active] CIN = U65910UP1994PTC016038

Company & Directors' Information:- R N FINANCE LIMITED [Active] CIN = U74899DL1988PLC034289

Company & Directors' Information:- J R D FINANCE LTD [Active] CIN = U65999WB1993PLC058107

Company & Directors' Information:- C K G FINANCE PRIVATE LIMITED [Active] CIN = U65910KL1996PTC010147

Company & Directors' Information:- L N FINANCE LTD [Active] CIN = U65923WB1991PLC052876

Company & Directors' Information:- R K FINANCE LTD [Active] CIN = L65921WB1983PLC035896

Company & Directors' Information:- V P C L FINANCE LIMITED [Active] CIN = U65920TG1996PLC023172

Company & Directors' Information:- J S M FINANCE PVT LTD [Active] CIN = U74140MP1995PTC009542

Company & Directors' Information:- I & D FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1991PTC021369

Company & Directors' Information:- UNION FINANCE LIMITED [Strike Off] CIN = U65910GJ1994PLC023717

Company & Directors' Information:- L N FINANCE PVT LTD [Active] CIN = U65929AS1992PTC003766

Company & Directors' Information:- N B A FINANCE LIMITED [Strike Off] CIN = U74899DL1993PLC052393

Company & Directors' Information:- T P D FINANCE LIMITED [Strike Off] CIN = U67120RJ1994PLC008051

Company & Directors' Information:- R G L FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015809

Company & Directors' Information:- S K B FINANCE LIMITED [Amalgamated] CIN = U65999WB1996PLC082317

Company & Directors' Information:- J V FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC067873

Company & Directors' Information:- L C J FINANCE PVT. LTD. [Active] CIN = U65921WB1995PTC068809

Company & Directors' Information:- H L T FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1996PTC078128

Company & Directors' Information:- R N C P FINANCE LTD. [Dissolved] CIN = U67120WB1995PLC072339

Company & Directors' Information:- T T FINANCE LIMITED [Amalgamated] CIN = U67120DL1986PLC023168

Company & Directors' Information:- M M V R FINANCE LIMITED [Active] CIN = U65921TZ1997PLC007705

Company & Directors' Information:- D B FINANCE PRIVATE LIMITED [Active] CIN = U65191TN1989PTC016705

Company & Directors' Information:- C H P FINANCE PVT LTD [Active] CIN = U65921PB1992PTC012788

Company & Directors' Information:- S L B P FINANCE PRIVATE LIMITED [Active] CIN = U74899DL1990PTC041694

Company & Directors' Information:- R S FINANCE PVT LTD [Active] CIN = U65191WB1988PTC044144

Company & Directors' Information:- I C FINANCE PRIVATE LIMITED [Active] CIN = U65921UP1989PTC011236

Company & Directors' Information:- V K FINANCE PVT LTD [Strike Off] CIN = U67120WB1991PTC052140

Company & Directors' Information:- C AND N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921DL1998PTC094290

Company & Directors' Information:- C D R FINANCE LIMITED [Strike Off] CIN = U65910TG1995PLC022237

Company & Directors' Information:- J R FINANCE LIMITED [Active] CIN = U65921PB1996PLC017699

Company & Directors' Information:- I C S FINANCE LIMITED [Strike Off] CIN = U65921TZ1987PLC001991

Company & Directors' Information:- T J R FINANCE LIMITED [Under Process of Striking Off] CIN = U65910GJ1995PLC025753

Company & Directors' Information:- D D S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910DL1996PTC076165

Company & Directors' Information:- K V L FINANCE LIMITED [Strike Off] CIN = U65191TN1989PLC016715

Company & Directors' Information:- D A S FINANCE PVT LIMITED [Strike Off] CIN = U65921PB1993PTC012888

Company & Directors' Information:- U B FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051300

Company & Directors' Information:- V L G FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910AP1997PTC027952

Company & Directors' Information:- E M S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921TZ1986PTC001789

Company & Directors' Information:- T D M FINANCE COMPANY PRIVATE LIMITED [Active] CIN = U65923KL1997PTC011601

Company & Directors' Information:- S. F. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018702

Company & Directors' Information:- D S L FINANCE PRIVATE LIMITED [Active] CIN = U65921TG1996PTC023898

Company & Directors' Information:- R D P FINANCE PRIVATE LIMITED [Active] CIN = U65929DL1997PTC089092

Company & Directors' Information:- S R K C FINANCE LIMITED [Amalgamated] CIN = U65999TZ1989PLC002445

Company & Directors' Information:- R K N FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC038377

Company & Directors' Information:- H A FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027064

Company & Directors' Information:- B H G FINANCE PVT LTD [Strike Off] CIN = U65921PB1988PTC008273

Company & Directors' Information:- V V A FINANCE LTD [Active] CIN = U65993WB1984PLC037171

Company & Directors' Information:- Y B FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921CH1996PTC017745

Company & Directors' Information:- D G L FINANCE LTD [Strike Off] CIN = U67120TG1993PLC015604

Company & Directors' Information:- M S R FINANCE PVT LTD [Strike Off] CIN = U65191TN1989PTC016789

Company & Directors' Information:- S S P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1987PTC014526

Company & Directors' Information:- C R N FINANCE PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC062802

Company & Directors' Information:- I FINANCE COMPANY LIMITED [Active] CIN = U67110DL2011PLC212268

Company & Directors' Information:- H AND Z FINANCE PRIVATE LIMITED [Active] CIN = U67190MH1995PTC093153

Company & Directors' Information:- Y AND K FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1985PTC019837

Company & Directors' Information:- S L P FINANCE PRIVATE LTD. [Strike Off] CIN = U65923DL1985PTC021970

Company & Directors' Information:- HINDUSTAN FINANCE CORPORATION LTD [Active] CIN = U65992MH1941PLC003367

Company & Directors' Information:- V M FINANCE LIMITED [Strike Off] CIN = U65910PB1996PLC018339

Company & Directors' Information:- D S K FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010317

Company & Directors' Information:- G B V FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65110UP1988PTC010219

Company & Directors' Information:- B H FINANCE PRIVATE LIMITED [Strike Off] CIN = U65922KA1995PTC018390

Company & Directors' Information:- M .R .S . FINANCE LIMITED [Strike Off] CIN = U65929DL1995PLC067184

Company & Directors' Information:- H D FINANCE LTD [Strike Off] CIN = U67120DL1986PLC023675

Company & Directors' Information:- E B F FINANCE LIMITED [Under Liquidation] CIN = U65993TG1983PLC003925

Company & Directors' Information:- P R K FINANCE P LTD [Strike Off] CIN = U65191TN1995PTC033478

Company & Directors' Information:- T AND C FINANCE LIMITED [Strike Off] CIN = U67120RJ1996PLC012576

Company & Directors' Information:- W S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65192UP1996PTC020243

Company & Directors' Information:- S A C FINANCE COMPANY PVT LTD [Active] CIN = U65999WB1985PTC039002

Company & Directors' Information:- C C FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1997PTC037805

Company & Directors' Information:- S R B FINANCE LIMITED [Strike Off] CIN = U65910UP1988PLC010045

Company & Directors' Information:- P V FINANCE PRIVATE LIMITED [Strike Off] CIN = U65993DL1987PTC027270

Company & Directors' Information:- R V S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65990KA1995PTC018436

Company & Directors' Information:- P AND B FINANCE PVT LTD [Strike Off] CIN = U99999MH1986PTC038841

Company & Directors' Information:- B B P FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1996PTC018183

Company & Directors' Information:- NEW INDIA FINANCE LTD. [Strike Off] CIN = U65999WB1991PLC051652

Company & Directors' Information:- T G C FINANCE CO. PVT LTD [Strike Off] CIN = U65993HR1993PTC032133

Company & Directors' Information:- A E FINANCE PRIVATE LIMITED [Active] CIN = U65999TZ1990PTC002905

Company & Directors' Information:- L R FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65910UP1988PTC009758

Company & Directors' Information:- S B M FINANCE LIMITED [Strike Off] CIN = U65921PB1994PLC014374

Company & Directors' Information:- T A S FINANCE PVT LTD [Strike Off] CIN = U65191TN1990PTC018654

Company & Directors' Information:- D AND O FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054788

Company & Directors' Information:- H R P FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921PB1995PTC015715

Company & Directors' Information:- P T R FINANCE PRIVATE LIMITED [Strike Off] CIN = U65191TN1989PTC016795

Company & Directors' Information:- B & S FINANCE PVT LTD [Strike Off] CIN = U65191TN1988PTC015491

Company & Directors' Information:- H S B FINANCE PVT LTD [Strike Off] CIN = U67120RJ1996PTC012119

Company & Directors' Information:- NEW K K FINANCE PRIVATE LIMITED [Strike Off] CIN = U65921UP1974PTC003887

Company & Directors' Information:- M. J. S. FINANCE COMPANY PRIVATE LIMITED [Strike Off] CIN = U65921PB1971PTC003049

Company & Directors' Information:- A R FINANCE PVT LTD [Strike Off] CIN = U65921PB1989PTC009778

Company & Directors' Information:- K G FINANCE LIMITED [Strike Off] CIN = U65910TZ1982PLC001219

Company & Directors' Information:- S AND Z FINANCE PRIVATE LIMITED [Strike Off] CIN = U65923PN1997PTC106520

Company & Directors' Information:- H S N FINANCE PVT LTD [Strike Off] CIN = U67120PB1993PTC013900

Company & Directors' Information:- G N FINANCE PVT LTD [Strike Off] CIN = U65990MH1981PTC024294

Company & Directors' Information:- C S FINANCE PRIVATE LIMITED [Strike Off] CIN = U65910GJ1987PTC009799

Company & Directors' Information:- HINDUSTAN CORPORATION PRIVATE LIMITED [Dissolved] CIN = U74900KL1901PTC000424

Company & Directors' Information:- HINDUSTAN LTD. [Active] CIN = U99999MH1917PTC000472

Company & Directors' Information:- DELHI FINANCE LIMITED [Dissolved] CIN = U99999MH1946PTC005353

Company & Directors' Information:- HINDUSTAN CORPORATION LIMITED [Dissolved] CIN = U99999MH1949PLC007790

    W.P. Nos. 34627 & 34629 of 2019

    Decided On, 05 March 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR.(MRS.) JUSTICE ANITA SUMANTH

    For the Petitioner: Arvind Datar, Senior Counsel, S. Muthuvenkatraman, Advocate. For the Respondents: R1, Venkatasamy Babu, R2 to R5, M. Santhanaraman, Senior Panel Counsel, R6, A.P. Srinivas, Senior Standing Counsel, R7 & R9, No Appearance.



Judgment Text

(Prayer in WP.No.34627 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the records in File No.S.Misc.1457/2018 Gr.2 comprising the impugned Order No.S.Misc.1457/2018 Gr2 dated 20 May 2019 on the file of the 5th Respondent, quash the same and consequently direct the Respondents to verify that the credit is not duplicated and has finally transitioned to the location which has received and consumed the goods and thereby enable regularization of credit so availed by the Petitioner.WP.No.34629 of 2019: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the records in File No.S.Misc.1457/2018 Gr.2 comprising the impugned Order No.S.Misc.1457/2018 Gr2 dated 13 February 2019 on the file of the 5th Respondent to amendment the 87 Bills of Entry requested by the petitioner details of which has been annexed in the typed set of papers.)Common Order1. 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 locations across the country and each registered unit is treated as a distinct person in terms of the provisions of the CGST Act.3. Imports of raw materials have been made by the petitioner from overseas suppliers and during the period July 2017 to September 2018, 87 b/e have been filed in the Chennai Customs. These b/e are to contain the Goods and Services Tax Identification Number (GSTIN). An entity such as the petitioner, which is a single legal entity holding multiple GST registrations, thus has multiple GSTIN numbers in respect of its various units.4. Tax credit under the Integrated Goods and Service Tax Act, 2017 (IGST Act) is availed by an importer based on the b/e filed and in relation to the GSTIN number mentioned in that b/e. With the onset of GST, the GSTIN number was specifically required to facilitate a seamless flow of IGST and it was proposed that the Customs Electronic System Date Interchange System would be integrated with the Indian Customs and Central Excise Electronic Commerce/Electronic Data Interchange Gateway (ICEGATE). Failure of this integration would result in mismatch between GSTIN numbers leading to a disastrous collapse of the import- export system as well as untold hardship even in the case of bona fide mistakes in mentioning of GSTIN numbers or other data in the documentation filed5. The present petitioner claims to be a victim of such failure. 87 imports made under 19 b/e are said to contain inadvertent errors in mention of the GSTIN. GSTIN number '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 been received. According to the petitioner, no credit was taken in respect of these 67 transactions either in Puducherry or any other location, barring Tamil Nadu.6. In support of its plea that the transactions were wholly bona fide and the error was human and inadvertent, the petitioner has circulated specimen copies of b/e, bill of lading (b/l), tax invoices issued by the suppliers overseas and stock transfer invoices issued by the petitioner while dispatching goods to the concerned plants. One more error is stated to have been occasioned in respect of one b/e wherein the GSTIN number was that of a unit at Karnataka. However, since the revenue impact of this transaction is low, the petitioner states that it does not pursue its claim in this regard.7. In the light of the errors that have transpired and apprehension that the credit to which it was entitled would be questioned and not granted, the petitioner requested the 2nd respondent/the Central Board of Indirect Taxes and Customs to rectify the procedure involved, as according to it, such errors had their genesis in the format of the documentation provided by the authorities. This, however, did not have the desired result.8. A formal application for amendment was filed under Section 149 of the Act in response to which the petitioner was informed that the data had already been shared with the Goods and Services Tax Network (GSTN) and no amendment was possible at that juncture. When the petitioner persisted, the following 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 on the basis that the system did not support such request. This was also rejected by the respondent justifying the rejection on the ground that it was part of a safeguard mechanism put in place to secure the integrity of transactions and it was for this reason that no manual alterations or rectifications could be effected by the Officer. The aforesaid orders dated 20.05.2019 and 13.02.2019 are under challenge now and read as follows:Order dated 13.02.2019:‘S.Misc.1457/2018 Fr.2 Date: 13.02.2019Sub: Amendment of Bill of Entry No.7187564/12-07-2018under Section 149 of Customs ActSir/Madam,Please refer to your letter dated NIL regarding amendment of Bill of Entry No.7187564/12.07.2018 under Section 149 of Customs Act. In this regard, it is informed that when the Bill of Entry was processed for amendment of GSTIN in the EDI system, the system showed the message as “Data already shared with GSTN. No. amendment in the GSTN ID is possible now”. Hence the abovesaid Bill of Entry cannot 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 DATE: 20.05.2019Gentlemen,Sub: Amendment of GSTIN details in the Bills of Entry – reg.*****Please refer to your letter dated 25.03.2019 seeking amendment of GSTIN details furnished in your Bills of Entry under Section 149 of the Customs Act 1962.In this regard, it is informed that your request seeking amendment of GSTIN details furnished in your Bills Of Entry could not be considered as the GSTIN details furnished in a Bill of Entry could not be amended in the ICES, once the Out of Charge is granted for the subject B/E, due to the safeguard mechanism put in place to check the flow of credit to the actual GSTIN holder. As regards your right to claim credits on inputs that were imported & duty paid, the same does not come under the jurisdiction of this Office and the same may be taken up with the jurisdictional GST authorities.This is issued with the approval of Commissioner of Customs, Chennai-II Commissionerate.'Sd/-(Dy.Commr.of Customs (Group 2)10. Initially an objection was raised by Mr.Santhanaraman, learned Senior Panel Counsel appearing for R2 to R5, questioning the bona fides of the request. He seemed convinced that the request for amendment hid a devious design on the part of the petitioner to manipulate the department and claim credit that was applicable. Since the allegation levelled was serious, he was directed to put the apprehensions in writing by way 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, in his discretion, authorise any document, after it has been presented in the custom house to be amended:Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.12. The argument put forth by the revenue in that case was that, only such documents that were already on record with the respondents could be taken into account to correct the error, if at all and no other documents may be admitted for that purpose. I have rejected that argument stating that the spirit and intent of Section 149 is to facilitate the correction of error where the importer is in a position to establish that such error was inadvertent and bonafide.13. To say that the goods have already been cleared for home consumption and thus no amendment may be made, would fall in the face of the proviso to Section 149 which imposes a condition to be satisfied by an importer if he requests amendment after the goods have been cleared. The imposition of the condition itself means that a request for amendment may certainly be considered, subject to satisfaction of the condition imposed. I have gone into on to say that the phrase 'on record' would mean any documents that 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 petitioner14. 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 impugned order states that ICEA System is limited in its operation and cannot permit any changes once the goods have left for home consumption. This is clearly erroneous even in the context of the 1944 Act that envisages amendments to be made even after goods have been cleared. The operation of the 2017 Act cannot go back to the Jurassic age denying an assessee relief that it would have obtained under the earlier enactment. Measures

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must be put in place for this purpose and till such time this is done, amendment of documents must be considered manually.15. The petitioner succeeds and must be permitted to place all records on material that it has in its possession to prove its plea in regard to the erroneous mention of the GSTIN numbers in the b/e. Though some samples of the documents are placed before the Court and are referred to in an effort to convince me that the documents support the case of the petitioner, I leave that exercise to the Assessing Officer who is at liberty to consider the materials to be filed by the petitioner and pass orders in accordance with law and in the light of the observations made in this order. These writ petitions are allowed and the impugned orders are set aside. No costs.16. The petitioner is permitted to approach the Assessing Authority i.e. R5, seeking amendment of the b/e, which request shall be considered by the Officer and orders passed after hearing the petitioner within a period of four weeks from date of first hearing with all consequential reliefs thereof.17. Mr.Datar submits that show cause notice dated 01.02.2021 has been issued by the Authorities for reversal of credit. Let the notice be kept in abeyance till such time the exercise as above is carried out and revived based on the outcome of the aforesaid exercise, if at all.
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