The Alleppey Company LTD vs. Union Of INDIA
Held
The Court directed the Assistant Commissioner of Customs to consider the petitioner's request for amending the Bills of Entry, taking into account the Telangana High Court judgment in *Sony India Pvt. Ltd* and CBIC Circular No. 16/2023. It also ordered a stay on further proceedings related to the show cause notice until a decision on the amendment request is made.
Facts
The petitioner, an exporter, initially claimed IGST refund on imported raw materials under export promotion schemes. Later, they paid the IGST and applicable interest after being informed of a Rule 96(10) CGST Rules violation. The petitioner then sought amendment of their Bills of Entry under Section 149 of the Customs Act to reflect the paid IGST, which is crucial for claiming Input Tax Credit, but received a show cause notice demanding the already refunded IGST.
Key Issues
Whether the Bills of Entry can be amended under Section 149 of the Customs Act to incorporate IGST paid belatedly, enabling the petitioner to claim Input Tax Credit, especially when a show cause notice for erroneous refund is pending.
Sections Cited
Rule 96(10) of the CGST Rules, Section 149 of the Customs Act, Section 128 of the Customs Act, Section 27 of the Customs Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 6TH DAY OF DECEMBER 2023 / 15TH AGRAHAYANA, 1945 WP(C) NO. 35947 OF 2023 PETITIONER: THE ALLEPPEY COMPANY LTD TAC HOUSE, NORTH VADAI CANAL ROAD, ALAPPUZHA, KERALA REPRESENTED BY ITS MANAGING DIRECTOR, MR. ASHOK VENUGOPAL, PIN - 688007 BY ADVS. AMMU CHARLES K.SRIKUMAR (SR.) S.A.MANSOOR (PATTANAM) K.MANOJ CHANDRAN RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY (REVENUE), NEW DELHI, PIN - 110003 2 DEPUTY DIRECTOR OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR PO, KOCH, PIN - 682017 3 ASSISTANT COMMISSIONER (APPRAISING IMPORT) OFFICE OF COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND. COCHIN, PIN - 682009 4 ADDITIONAL DIRECTOR OFFICE OF THE ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE, KOCHI ZONAL UNIT, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR PO, KOCHI, PIN - 682017 BY ADVS. JOSE ANTONY SMT.I. SHEELA DEVI SREELAL .N.WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2023, THE COURT ON THE SAME DAY D
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.