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2023 (10) TMI 80 - BOMBAY HIGH COURTAmendment in shipping bills - Seeking to redecide the amendment request of the Petitioner and carry out amendment of GSTIN details in the BOE from Delhi to Vadodara Unit - HELD THAT:- The reasons as set out in the impugned order and more particularly, the Assistant Commissioner referring to the provisions of Section 25 of the GST Act, 2017 does not commend in the present case. It is found that the reasons as set out in the impugned order are quite different from the justification, the officer intends to give in the reply affidavit. Be that as it may, there are much substance in the contention as urged on behalf of the Petitioner that the Assistant Commissioner ought to have confined himself to the provisions of the Customs Act, namely, the provisions of Section 149, which provides for amendment of the documents. There is no material adverse to the Petitioner as to why the amendment of the Bill of Entry to change the GSTIN number of Head Office, Delhi to Vadodara, Gujarat ought not to have been granted. The Assistant Commissioner certainly did not have any jurisdiction as to what would be the position of the Revenue and/or the jurisdiction or the consequences which would fall under the CGST Act, 2017. Thus, ex-facie, there was no jurisdiction with the Assistant Commissioner in taking such view and passing an order of the nature as impugned. The Commissioner of Customs needs to look into such approach of the officers and not take it lightly so as to prevent a likelihood that such officers for reasons best known to them acting contrary to the binding orders passed by this Court and this is one of such cases. In these circumstances, it is requested that the Commissioner of Customs to look into the issue on understanding of the legal matters by such officers as in the present case wherein the Assistant Commissioner has totally discarded to consider the binding effect of the orders of this Court. Petition allowed.
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