Access to GST detention forms and login credentials must be furnished to enable a taxpayer to pursue the statutory remedy.

Access to departmental GST detention forms and temporary login credentials was treated as necessary to pursue the statutory remedy. The petition was limited to seeking copies of MOV-01, MOV-02, MOV-04 and MOV-06, together with the temporary registration user ID and password. The revenue stated that the requested copies and credentials would be supplied within three days through the e-mail ID in MOV-09, enabling the petitioner to file the statutory remedy without objection on limitation. The writ was disposed of on that basis, reflecting that an authority may be directed to furnish documents and access details needed to invoke the prescribed remedy.

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Issues: Whether the petitioner was entitled to be furnished copies of MOV-01, MOV-02, MOV-04 and MOV-06 and to be provided the temporary registration user ID and password so as to pursue the statutory remedy.

Analysis: The petition was confined to the prayers seeking supply of the departmental forms and access credentials. It was noted that the documents had been issued to the driver, while the owner of the goods claimed the right to appeal. The revenue stated that the copies and temporary ID/password would be created and made available to the petitioner within three days on the e-mail ID mentioned in MOV-09, and that the statutory remedy could then be pursued without objection on limitation.

Conclusion: The petitioner was entitled to the requested copies and access credentials, and the writ petition was disposed of on that basis.

Final Conclusion: The proceedings ended with a direction to enable the petitioner to pursue the statutory remedy after receipt of the requisite documents and login credentials.

Ratio Decidendi: Where access to the documents and credentials necessary to invoke the statutory remedy is withheld or disputed, the authority may be directed to furnish them to the person entitled to pursue that remedy.

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