2019 (12) TMI 1047 - HC - GST

Court directs review of petitioner's representation, clarifies prompt action, and resolves stay application.

The court disposed of the writ petition by directing respondents No.2 & No.3 to review the petitioner's representation within one month. The ... Writ petition - composition scheme - Form GST ITC-01 - technical glitches in GST common portal - administrative redressal of representations - direction to consider representation within a fixed timeForm GST ITC-01 - technical glitches in GST common portal - administrative redressal of representations - Respondents directed to consider petitioner's representation complaining of inability to upload Form GST ITC-01 due to technical glitches. - HELD THAT: - The Court did not adjudicate on the veracity of the petitioner's factual allegations about the non-availability of Form GST ITC-01 or technical defects in the common portal. Instead, in exercise of writ jurisdiction the Court disposed of the petition by issuing a limited mandate: respondents No.2 and No.3 are directed to consider the petitioner's representation afresh within one month from receipt of certified copy of the order. The petitioner is permitted to file a photostat copy or a fresh representation along with copies of earlier communications. The direction is procedural and intended solely to secure expeditious consideration; it is not a command to decide the grievance in any particular manner or on merits.Petition disposed with direction to respondents No.2 and No.3 to consider the petitioner's representation within one month; petitioner permitted to file copies of earlier representations; no adjudication on merits and no mandate as to the outcome.Final Conclusion: Writ petition disposed of by directing the concerned respondents to consider the petitioner's representation regarding inability to upload Form GST ITC-01 within one month of receipt of certified copy of the order; petitioner may file photostat/fresh representation with earlier correspondence; no decision on merits and respondents are not directed as to the substance of the determination. Issues Involved:Petitioner's grievance regarding the inability to upload Form GST ITC-01 after opting out of the composition scheme due to technical glitches and unavailability of the form on the GST Council website.Analysis:The petitioner raised a grievance in a writ petition concerning the failure to upload Form GST ITC-01 after opting out of the composition scheme on a specific date due to technical issues. It was contended that the form was not accessible on the GST Council website. The petitioner made efforts to contact the Nodal Officer, the GST Council, and submitted a representation to the Assistant Commissioner, State Goods and Service Tax, along with an email to the help desk of respondent No.3. Despite these actions, no response was received from the concerned officials. The court, without delving into the factual accuracy of the petitioner's claims, disposed of the writ petition with a directive to respondents No.2 & No.3 to review the petitioner's representation within one month from the receipt of the order. The petitioner was instructed to submit a photocopy or a fresh representation to the mentioned respondents, including copies of previous representations. Importantly, the court clarified that the direction to consider the petitioner's representation aimed at promptly addressing the grievance and should not be interpreted as a directive to decide the matter in a specific manner. Additionally, the stay application was also resolved in the judgment.