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Issues: Whether the petitioners should be directed to approach the Nodal Officers under the newly constituted grievance redressal mechanism for their complaints.
Analysis: The Revenue placed on record the circular constituting an IT grievance redressal mechanism, along with the designation of Commissioners (CGST) as Nodal Officers and the public notice regarding the same. In view of these developments, the grievance mechanism was treated as the appropriate forum for the petitioners' complaints in the first instance.
Conclusion: The petitioners were directed to submit brief representations to the concerned Nodal Officers, who or the Redressal Committee was to deal with them in accordance with the circular.
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