HINDUSTAN UNILEVER LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner challenges orders rejecting the request of the petitioner for amendment of bills of entry (b/e) in terms of Section 149 of the Customs Act, 1944 (sic 1962) (in short 'Act').

(2.) The petitioner is engaged in the manufacture and supply of various types of toiletries/fast moving consumer goods and its units are located pan India. The provisions of the Central Goods and Services Tax Act, 2017 (in short CGST Act) mandate that registration has to be obtained in all States from where an entity makes taxable supplies. The petitioner has obtained registrations in several locations across the country and each registered unit is treated as a distinct person in terms of the provisions of the CGST Act.

(3.) Imports of raw materials have been made by the petitioner from overseas suppliers and during the period July 2017 to September 2018, 87 b/e have been filed in the Chennai Customs. These b/e are to contain the Goods and Services Tax Identification Number (GSTIN). An entity such as the petitioner, which is a single legal entity holding multiple GST registrations, thus has multiple GSTIN numbers in respect of its various units.