In a partial relief to Hindustan Unilever and Sinochem India, the Bombay High Court held that Deficiency in GST Portal cannot be used as a shield by Authorities, amendments in BOE to be done manually.
The petitioner in Writ Petition prayed the issuance of writ of Mandamus or any other appropriate writ, order or direction directing the Respondent to allow the amendment of BOE as requested by the Petitioner vide the emails and the letters and amend the GSTIN and the address in the BOE dated August 07, 2020.
The division bench headed by the chief Justice Dipankar Dutta and Justice M.S.Karnik noted that the petitioners had prayed for amendment of documents only, which is squarely covered under section 149 of the Act, any deficiency in the system cannot be used by the respondents as a shield so as to deny relief to a party; if indeed the system does not permit, the deficiency has to be covered up manually until improvements are effected in the system for such amendment.
The court disposed of the writ petition by directing the concerned respondent to consider the applications for amendment of the documents of the respective petitioners in the light of the observations made hereinabove as well as in accordance with law, upon granting the authorized representative of the petitioners an opportunity of hearing, as early as possible but not later than four weeks of receipt of a copy of this order. Should the concerned respondent refuse to grant the prayer for amendment, it is needless to observe that a reasoned order shall be passed and communicated to the petitioners. On the contrary, if the prayer for amendment is granted, follow-up steps shall be taken without any delay.
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