Xtreme Agro Farms PVT. LTD. vs. Union Of INDIA
Held
The Court held that the writ applications should be disposed of by allowing the petitioners to approach the competent authority with their grievances, supported by a copy of the court's order. The competent authority is to consider these grievances within the framework of the mechanism established by Circular No. 39/13/2018-GST, or any ancillary notifications issued thereof, and pass appropriate directions as needed. The reasoning is based on the recognition of the IT Grievance Redressal Mechanism as a means to address technical difficulties faced by taxpayers. The ratio decidendi is that taxpayers facing genuine technical glitches on the GST portal, with demonstrable bonafide attempts to comply, should be afforded an opportunity to seek redressal through the established grievance mechanism.
Facts
The petitioners, Xtreme Agro Farms Pvt. Ltd. and Mr. Kunal Jaiswal, filed writ petitions challenging certain provisions of the Goods and Services Tax Act, 2017. During the proceedings, the petitioners' counsel submitted that the Government of India, Ministry of Finance, had issued Circular No. 39/13/2018-GST dated April 3, 2018, establishing an IT Grievance Redressal Mechanism to address difficulties faced by taxpayers due to technical glitches on the GST portal. The petitioners sought an opportunity to approach the Nodal Officer as envisaged in this circular to present their grievances and evidence of their bonafide attempts to file returns, which were unsuccessful due to technical issues.
Key Issues
1. Whether the petitioners should be granted an opportunity to approach the Nodal Officer under Circular No. 39/13/2018-GST to address their grievances regarding the inability to file returns due to technical glitches on the GST portal? Petitioner's Contention: The petitioners argued that they should be allowed to approach the Nodal Officer with their grievances and evidence to demonstrate that their failure to file returns was due to technical glitches on the GST portal and not attributable to them. They relied on the existence and purpose of the IT Grievance Redressal Mechanism established by the aforementioned circular. Revenue/State's Contention: The judgment does not explicitly record any specific arguments made by the respondents (State of Chhattisgarh, Union of India, GST Council, and GSTN) against the petitioners' request. However, the court's order implies that the respondents did not object to the proposed course of action.
Sections Cited
None explicitly mentioned in the judgment text provided, beyond general reference to the Goods and Services Tax Act, 2017.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 210 of 2018
Xtreme Agro Farms Pvt. Ltd. A Company Registered Under The Companies Act, 1956 Having Its Office At 4/1, Priyadarshani Parisar (West) Bhilai- 490020, District- Durg Chhattisgarh Through Its Director Mr. Kunal Jaiswal, Aged About 38 Years, S/o Mr. Vijay Kumar Jaiswal, R/o 45/4, Nehru Nagar (East), Bhilai- 490020 District- Durg, Chhattisgarh.
Mr. Kunal Jaiswal S/o Mr. Vijay Kumar Jaiswal Aged About 38 Years R/o 45/4, Nehru Nagar (East), Bhilai- 490020, District- Durg, Chhattisgarh. ---- Petitioners Versus
State Of Chhattisgarh Through Learned Additional Secretary, Department Of Finance, Mahanadi Bhavan, Atal Nagar, District- Raipur, Chhattisgarh.
The State Of Chhattisgarh Through Learned Additional Secretary, Department Of Law And Legislative Affairs, Mahanadi Bhavan, Atal Nagar, District- Raipur, Chhattisgarh.
The State Of Chhattisgarh Through Learned Special Secretary, Commercial Tax- GST Department Mahanadi Bhavan, Atal Nagar, District- Raipur, Chhattisgarh.
The Goods And Service Tax Council (GST Council) Through The Secretary Office Of The GST Council Secretariat, 5th Floor, Tower Ii, Jeevan Bhar
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