Orange Overseas PVT.LTD. vs. Union Of INDIA & Ors.
Held
The Court accepted the statement made by the counsel for the respondent on record. It was held that the Grievance Redressal Mechanism, as established by the circulars and letters, is applicable to issues concerning the uploading of Tran-1 forms. Consequently, the Court disposed of the writ petition, granting the petitioner liberty to approach the Nodal Officer of the Redressal Committee to address their grievance. The Court clarified that if the petitioner makes a representation, it would be examined by the concerned authorities. The petitioner was also granted liberty to approach the Court again if the grievance could not be resolved. The Court suggested that the respondents publicize the grievance mechanism to relevant professional bodies.
Facts
The petitioner, Orange Overseas Pvt. Ltd., approached the Delhi High Court because it was unable to upload its tax credit in Tran-1/Tran-2 on the Goods and Services Tax Network portal. The revenue department, represented by the Union of India and others, drew the court's attention to previous orders and a Circular No. 39/13/2018-GST dated April 3, 2018, which established a Grievance Redressal Mechanism. Designated Commissioners (CGST) were appointed as Nodal Officers for this purpose. The petitioner contended that this mechanism only applied to Tran-2, not Tran-1. However, the revenue's counsel stated, on instructions, that difficulties with uploading Tran-1 were indeed covered by this mechanism.
Key Issues
1. Whether the Grievance Redressal Mechanism, established by Circular No. 39/13/2018-GST and subsequent appointments of Nodal Officers, covers issues related to the uploading of Tran-1 forms under the Goods and Services Tax regime? Petitioner's contention: The petitioner argued that the established grievance mechanism, as detailed in the circulars and letters, specifically pertains to Tran-2 and does not extend to the difficulties encountered in uploading Tran-1. Revenue's contention: The respondent (Union of India & Ors.) stated, on instructions, that the Grievance Mechanism is intended to cover and address the glitches and difficulties faced by taxpayers in uploading Tran-1 forms, in addition to Tran-2.
Sections Cited
None explicitly mentioned in the judgment text, though the context relates to GST transitional provisions.
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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. Learned counsel for the respondent who appears on advance notice has drawn our attention to order dated 21st March, 2018 passed in Writ Petition (C) No. 2192/2018, Tara Chand Saluja and Sons versus Union of India and Others, and other connected cases and order dated 9th April, 2018 passed in Writ Petition (C) No. 1300/2018, Sare Realty Projects Private Limited versus Union of India and Others and other cases. The latter order refers to Circular No. 39/13/2018-GST dated 3rd April, 2018, vide which Grie
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