GST portal access grievances must first use the prescribed technical redressal mechanism before seeking mandamus relief.

A writ of mandamus to secure access to the GST common portal was held to be unavailable where the taxpayer did not first use the prescribed technical grievance redressal mechanism. The court noted that alleged portal access problems should be raised through the IT Grievance Redressal Portal with supporting material, especially where the record did not show a prior complaint and the data indicated repeated access to the portal. The ruling emphasises that extraordinary writ relief cannot be used to bypass the remedy provided by the authority maintaining the portal, and that portal-related grievances must be pursued through the designated administrative channel before judicial intervention.

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Issues: Whether the appellant was entitled to a writ of mandamus directing access to the GST common portal and acceptance of revised returns, despite not pursuing the grievance redressal mechanism available for technical issues.

Analysis: The appellant's grievance rested on an alleged inability to access the GST common portal for filing revised returns and regularising returns for the relevant period. The portal is maintained for GST-related functions, and if a technical difficulty existed, the appropriate course was to raise the issue through the IT Grievance Redressal Portal with supporting material. The record did not show that any such complaint or technical grievance was pursued, while the data indicated repeated access to the portal. In these circumstances, the extraordinary remedy of mandamus could not be invoked to bypass the remedy available with the authority maintaining the portal.

Conclusion: The prayer for mandamus was rejected and the challenge to the earlier order failed.

Final Conclusion: The appellate court declined interference and upheld the dismissal of the writ petition, while leaving liberty to seek relief before the competent authority in accordance with law.

Ratio Decidendi: A writ of mandamus to secure GST portal access is not maintainable where the aggrieved person has not first invoked the prescribed technical grievance redressal mechanism available with the portal administration.

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