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DINESH KUMAR SINGH
Travancore Cocotuft Private Limited – Appellant
Versus
Deputy Commissioner (Customs) – Respondent
1 All these four petitions involve common question of facts and law. Therefore, they are being decided together after having been heard.
W.P.(C) Nos.5394/2024, 4670/2024 and 12195 of 2024
2. Sri K.Srikumar, Senior Advocate assisted by Adv.M.Balagopal addressed the arguments in WPC Nos.5394 of 2024 and 12195 of 2024 whereas in Writ Petition (c) No.6090/2024, Sri.Anil D.Nair, Senior Advocate and in WPC No.6090 of 2024 Smt.Ammu Charles.
3. Brief facts of each Writ Petitions which are relevant for the purposes of deciding the writ petitions are noted hereunder:
WPC No.5394 of 2024
3.1 The petitioner, a Partnership firm, is engaged in the business of manufacture and export of mats, mattings, other floor coverings of coir and other textile materials. The petitioner is a registered dealer under the CGST/IGST Act and Rules made thereunder. The petitioner would import raw materials for the purpose of exporting finished goods under Advanced Authorisation Scheme. Under the said Scheme, an exporter is entitled to import inputs by claiming exemption of Basic Customs Duty (“BCD”) and Integrated Goods and Services Tax (“IGST”). The petitioner requested for amendment of Bill of Entry by the 4th respon
The Customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
The customs authorities have the power and jurisdiction to make corrections of any clerical or arithmetical mistakes or errors arising in any decision or order due to any accidental slip or omission ....
The court affirmed that demand notices for IGST short payment are valid under the Customs Act, despite claimed bona fide mis-declaration, as there were no supporting documents for amending the bill o....
Bonafide errors in GST returns should not obstruct rectification where no revenue loss occurs, promoting accuracy and fairness under GST provisions.
The main legal point established in the judgment is that the amendment sought by the appellant in the shipping bills of entry was liable to be allowed since only a declaration was sought by the Appel....
The main legal point established in the judgment is that the provisions of the GST Act allow for rectification of inadvertent errors in GST returns when there is no loss of revenue to the government,....
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