Court dismisses petition for Writ of Mandamus and Writ of Certiorari in GST portal rectification case

The Court dismissed the petition seeking a Writ of Mandamus to reopen the GST common portal for rectifying Form GST TRAN-01, emphasizing the petitioner's failure to approach the Nodal Officer of GST first. The Court also rejected the petition for a Writ of Certiorari to quash an Endorsement, noting the ongoing consideration of the issue by the concerned Authority. It highlighted the importance of following proper channels for grievance redressal in GST matters and granted the petitioner liberty to approach the Nodal Officer as per the endorsement. Ultimately, the petition was dismissed for not adhering to established procedures.

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Issues:
1. Petition seeking Writ of Mandamus to reopen GST common portal for rectifying Form GST TRAN-01
2. Petition seeking Writ of Certiorari to quash an Endorsement
3. Determination of the appropriate authority for addressing the petitioner's concerns

Analysis:
1. The petitioner sought a Writ of Mandamus to direct the third Respondent to reopen the GST common portal for rectifying Form GST TRAN-01 to claim CENVAT Credit. However, the Court noted that the petitioner should have approached the Nodal Officer of GST instead of directly filing the petition. The Court emphasized the need for the petitioner to follow the proper procedure and dismissed the petition as premature.

2. Additionally, the petitioner requested a Writ of Certiorari to quash an Endorsement. The Court observed that the concerned Authority had advised the petitioner to contact the Nodal Officer of GST to rectify the technical breach. The Court referenced a previous decision where a similar direction was given to the Nodal Officer. As the issue was already under consideration, the Court found the current petition premature and dismissed it.

3. The Court highlighted that the petitioner's contention of having approached the Nodal Officer was not supported by evidence, as the endorsement indicated otherwise. The Court rejected the petitioner's claim and reiterated the importance of following the proper channels for grievance redressal. The petitioner was granted liberty to approach the Nodal Officer as per the endorsement dated 08.05.2019. Ultimately, the petition was dismissed, emphasizing the need for adherence to the established procedures for addressing concerns related to GST matters.

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