2025 (8) TMI 926 - SCH - GST

Liberty to submit writ as representation under Articles 32 and 142 for GST Council to address reverse-charge OIDAR tracking

PRADEEP GOYAL Versus UNION OF INDIA & ORS.

PRADEEP GOYAL Versus UNION OF INDIA & ORS. - TMI The petitioner invoked Articles 32 and 142 of the Constitution seeking a writ of mandamus or direction to establish mechanisms for tracking GST paid on OIDAR (Online Information and Database Access or Retrieval) services used by Non-NTOR (Non-Taxable Online Recipient) Indian recipients under the reverse charge basis. The reliefs included requiring the introduction or amendment of GST returns (e.g., GSTR-5A) to reflect revenue from services to Non-NTORs, verification mechanisms for foreign online service providers' receipts from India, and mandates for overseas service providers to maintain a fixed establishment in India or permit Indian authorities access to their accounting records for GST compliance checks. The petitioner also sought stronger tax collection, compliance, and reporting mechanisms for overseas OIDAR providers akin to those applicable to others, including periodic returns, independent GST audits, and other enforcement provisions, as well as data disclosure on OIDAR service providers located in non-taxable territories. The Court, after hearing, disposed of the petition by granting liberty to the petitioner to submit the writ petition and its prayers as a representation to the GST Council (third respondent). The GST Council was directed to consider the representation 'as expeditiously as possible and in accordance with law.' Consequently, the writ petition and any pending applications were disposed of without further adjudication.