Mala Kumar Engineers PVT. LTD. vs. Union Of INDIA Through Finance Secretary & Anr.
Held
The Court took on record the statement made by the counsel for the respondent regarding the existence and functioning of the Grievance Redressal Mechanism. Consequently, the Court disposed of the present writ petition, granting liberty to the petitioner to avail the Grievance Mechanism. The Court clarified that if the petitioner makes a representation, it would be examined by the concerned authorities. The petitioner was also permitted to enclose a copy of the writ petition with their grievance. Furthermore, the Court explicitly stated that the petitioner would be at liberty to approach the Court again in accordance with law if their grievance could not be resolved through the mechanism and subsisted. No specific finding was made on the petitioner's right to approach the court directly, as the matter was disposed of by directing recourse to the mechanism.
Facts
The petitioner, Mala Kumar Engineers Pvt. Ltd., approached the Delhi High Court because they were unable to upload tax credit in Tran-1/Tran-2 on the Goods and Service Tax Network portal. The respondents, Union of India and another, appeared on advance notice. The respondents drew the court's attention to previous orders in similar writ petitions, which referenced Circular No. 39/13/2018-GST dated April 3, 2018, establishing a Grievance Redressal Mechanism. Designated Commissioners (CGST) were appointed as Nodal Officers for this mechanism via a letter dated April 4, 2018. Public notices were also issued.
Key Issues
1. Whether the petitioner has a right to approach this Court directly for a technical issue of uploading tax credit forms (Tran-1/Tran-2) on the GST portal, or if they must first exhaust the newly established Grievance Redressal Mechanism? Petitioner's Argument: The petitioner sought direct intervention from the High Court to resolve their inability to upload tax credit. (Implicit argument based on filing the writ petition). Revenue's Argument: The respondents contended that a Grievance Redressal Mechanism has been established by Circular No. 39/13/2018-GST, and designated Nodal Officers have been appointed. They referred to previous High Court orders in similar cases (Alliance Graphic Equipment Private Limited and Orange Overseas Pvt. Ltd.) which directed petitioners to avail this mechanism. Therefore, the petitioner should first approach this mechanism.
Sections Cited
None explicitly discussed or named in the judgment.
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Cause title — parties, addresses and appearances
O R D E R %
2018
The petitioner has approached this court as he has not been able to upload tax credit in Tran-1/ Tran-2 on the portal of the Goods and Service Tax Network.
Counsel for the respondents, who appears on advance notice, has drawn our attention to order dated 9th April, 2018 passed in W.P. (C) No.2740/2018, Alliance Graphic Equipment Private Limited Vs. Union of India & Ors., and order dated 20th April, 2018 passed in W.P. (C) 3904/2018, Orange Overseas Pvt. Ltd. Vs. Union of India & Ors. These orders refer to Circular No. 39/13/2018-GST dated 3rd April, 2018, vide which Grievance Redressal Mechanism has been set up. Thereafter, vide letter F.No.267/7
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