Bhawani Maa International vs. Commissioner Of Customs And Another
Original PDF →Facts
The petitioner, Bhawani Maa International, filed a writ petition seeking a direction for respondent No.1 (Commissioner of Customs) to upload its shipping bills on the portal. The petitioner was unable to access these bills, which prevented them from claiming export credits such as ROSCTL. Respondent No.1 stated that the shipping bills were not reflecting on the portal because the petitioner's CGST registration had been suspended. The petitioner's apprehension was that without the bills being visible, they could not formally apply for the benefits they were entitled to.
Held
The Court acknowledged the petitioner's apprehension that they were prevented from moving the necessary application for export benefits due to the non-visibility of their shipping bills on the portal. The Court did not delve into the reasons for the CGST suspension or the petitioner's ultimate entitlement to the benefits. Instead, it provided a procedural relief. The Court directed that in the event the petitioner is ultimately found entitled to the export benefits, respondent No.2 shall release those benefits without requiring the petitioner to formally move an application. This decision bypasses the procedural hurdle of the petitioner needing to apply for benefits that they could not formally access due to the portal issue.
Key Issues
1. Whether the petitioner is entitled to have their shipping bills reflected on the portal for claiming export benefits, despite the suspension of their CGST registration? Petitioner's argument: The petitioner contended that the non-reflection of shipping bills on the portal was preventing them from making necessary applications for export benefits like ROSCTL, and that this situation was causing them prejudice. Revenue/State's argument: Respondent No.1 argued that the shipping bills were not visible on the portal due to the suspension of the petitioner's CGST registration. They submitted that if and when the CGST registration was permitted, the bills would automatically become visible to both the petitioner and respondent No.2 (Commissioner of Customs).
Sections Cited
CGST
AI-generated summary — verify with the full judgment below
CWP-26652-2021 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-26652-2021 Date of decision: 14.01.2022 Bhawani Maa International .... Petitioner Versus Commissioner of Customs and another .... Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Mukul Singla, Advocate for the petitioner. Mr. Anshuman Chopra, Advocate for respondent No.
Mr. Sudhir Nar, Senior Panel Counsel for respondent No.2. (Through Video Conferencing) *****
AJAY TEWARI, J (ORAL) By this petition, the petitioner had prayed that respondent No.1 upload its shipping bill on the portal so that he can get various export credits which it was entitled to.
Mr. Chopra, Advocate for respondent No.1 has stated that as a matter of fact, the bills are not reflecting on the portal because the petitioner's CGST has been suspended and if and when the CGST of the petitioner is permitted, the bills would automatically be visible both to the petitioner and respondent No.2. 3. The apprehension of learned counsel for the petitioner is that till the bills are uploaded and visible, he cannot make an application for the various benefits, i.e. ROSCTL which accrue to him. DINESH KUMAR 2022.01.20 14:59 I attest to the accuracy and integrity of this document
CWP-26652-2021 2
In the circumstances, since the petitioner is prevented from moving the necessary application, it is directed that in case ultimately the petitioner is found entitled to the benefits, respondent No.2 shall release the same without the petitioner having to move an application.
Petition stands disposed of. ( AJAY TEWARI ) JUDGE (PANKAJ JAIN)
JUDGE 14.01.2022 Dinesh
Whether speaking/reasoned : Yes
Whether Reportable : No DINESH KUMAR 2022.01.20 14:59 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.