Metal One Corporation India Private ... vs Union Of India And 7 Oher on 12 September, 2022

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Bombay High Court

Metal One Corporation India Private ... vs Union Of India And 7 Oher on 12 September, 2022

Bench: K. R. Shriram

            Digitally signed
LAXMIKANT   by LAXMIKANT
            GOPAL
GOPAL       CHANDAN
CHANDAN     Date: 2022.09.13
            14:31:01 +0530                                   1          (423) wpl-26429.22.doc


                               IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                       CIVIL APPELLATE JURISDICTION

                                 WRIT PETITION LODGING NO.26429 OF 2022

               Metal One Corporation India Private Limited            : Petitioner
                     versus
               Union of India and ors.                                : Respondents

                                                 -------
               Mr. Tushar Jarwal with Mr. Anurag Soan for Petitioner.
               Mr. Jitendra B Mishra for Respondent Nos.3 and 5.
               Ms. Jyoti Chavan, AGP for Respondent Nos. 2 and 7.
               Mr. Satyaprakash Sharma for Respondent No.6.
                                                 -------

                                                  CORAM :        K. R. SHRIRAM &
                                                                 A. S. DOCTOR, JJ.

                                                  DATE      : 12th SEPTEMBER 2022.

               P.C.


               1               Petitioner has filed this Petition impuging order dated 26 th May

2022 passed by Respondent No.7. The reason, the impugned order came to be passed, was there was an error in 37 bills of entries which Petitioner had filed. In 37 bills of entries GSTIN No. and address of branch of Petitioner was incorrectly mentioned.

2 Petitioner by this Petition has also sought a direction to permit Petitioner to correct error in GSTIN No. and address of branch of Petitioner.

3 Mr.Mishra has tendered a copy of communication dated 9 th September 2022 and a copy of communication dated 12 th September 2022, which are taken on record and marked "X" and "X-1" respectively for identification, by which Respondent Nos.5 and 6 respectively have lgc 1/5 2 (423) wpl-26429.22.doc permitted Petitioner to correct GSTIN No. as well as branch address. For ease of reference these two letters/communications are scanned and reproduced herein under :-

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3 (423) wpl-26429.22.doc lgc 3/5 4 (423) wpl-26429.22.doc lgc 4/5 5 (423) wpl-26429.22.doc 4 In view of the contents of these two letters, as it says "may be read", there is no need to formally correct or amend GSTIN No. and branch address in 37 bills of entries.

5 Impugned order dated 26th May 2022 is, therefore, hereby quashed and set aside.

6 Matter is remanded for de-novo consideration to Respondent No.7, who shall pass a fresh order by taking into consideration this order.

7 Respondent No.7 shall also give personal hearing to Petitioner with at least 7 days advance notice.

8 Petition stands disposed. No order as to costs.

9 Certified copy expedited.

10 All concerned parties to act upon an ordinary copy of this order duly authenticated by Court Associate, notwithstanding issuance of certified copy being expedited.

    (A. S. DOCTOR, J.)                              (K. R. SHRIRAM, J.)




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