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        Case ID :

        2025 (1) TMI 105 - HC - GST

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        Delhi HC Directs Ministry to Fix Website for GST Concession Certificate Applications or Accept Paper Forms in 10 Days. In the case before the Delhi HC, the petitioner, with a 75% locomotor disability, sought a GST Concession Certificate to purchase a vehicle. Due to ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Delhi HC Directs Ministry to Fix Website for GST Concession Certificate Applications or Accept Paper Forms in 10 Days.

                                In the case before the Delhi HC, the petitioner, with a 75% locomotor disability, sought a GST Concession Certificate to purchase a vehicle. Due to website errors, the petitioner could not apply online. The Court ordered the Ministry of Heavy Industries to resolve the website issues within ten days or accept a paper application. The Court did not decide on the petitioner's eligibility, leaving rights and contentions open, and disposed of the petition and pending applications.




                                In the case before the Delhi High Court, presided over by HON'BLE MR. JUSTICE SANJEEV NARULA, the petitioner, represented by Mr. Sagar Shivam Jaiswal, sought a directive for the Ministry of Heavy Industries to issue a GST Concession Certificate. This certificate would enable the petitioner, a person with 75% locomotor disability, to purchase a four-wheeler. Despite possessing a Unique Disability ID Card (UDID Card) issued on July 5, 2024, the petitioner faced persistent errors when attempting to apply for the certificate online, including messages such as "UDID number does not exist" and "Website is under Maintenance."

                                The respondent, represented by Mr. Manish Rohilla and others, noted that no prior contact was made before the petition. The petitioner's counsel countered, stating grievances were raised via helpline numbers without resolution.

                                The Court ordered the respondent to rectify the website issue, allowing the petitioner to submit his application timely. If unresolved within ten days, the respondent must accept and process a paper application per legal standards. The Court did not opine on the petitioner's eligibility, leaving all rights and contentions open, and disposed of the petition and pending applications.
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                                ActsIncome Tax
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