2019 (2) TMI 427 - HC - GST

IT-grievance redressal mechanism - Circular No.39/13/2018-GST dated 03.04.2018 issued by CBIC - Held that - The respondent Nos. 1, 2 and 7 will ensure that the Commissioner, second respondent, meets the petitioner or its representatives on Monday i.e. 11th February, 2018 at 11.30 a.m. and will ensure that the petitioner s grievances are redressed - matter posted for Passing Orders on 14th February, 2018.

Summary

Issues involved:
1. Communication from Deputy Commissioner to GST Council regarding Form GST TRAN-1 not filed due to technical error.
2. Dispute regarding whether the grievance is against Central machinery or State GST Officials.
3. Involvement of Commissioner of State Tax as respondent No.2.
4. Assurance by respondent Nos.1, 2, and 7 to redress petitioner's grievances.

Analysis:
1. The judgment revolves around a communication from the Deputy Commissioner to GST Council addressing the issue of Form GST TRAN-1 not being filed due to a technical error. The communication dated 26.11.2018 directs the petitioner to file IT-related grievances through the IT-Grievance Redressal Committee as per Circular No.39/13/2018-GST issued by CBIC. The court takes note of this communication as a crucial piece of evidence in the case.

2. The dispute arises regarding the nature of the grievance, whether it is against the Central machinery or the State GST Officials. The respondent's counsel points out that the grievance might be against the State GST Officials rather than the Central machinery. This distinction is essential in determining the appropriate course of action and redressal for the petitioner.

3. The Commissioner of State Tax is identified as respondent No.2 in the case. This establishes the involvement of state authorities in the matter and highlights their responsibility in addressing the petitioner's concerns. The presence of the Commissioner as a respondent adds a layer of complexity to the case, necessitating coordination between different levels of authority.

4. Respondent Nos.1, 2, and 7 assure the court that the Commissioner, as the second respondent, will meet the petitioner or its representatives on a specified date to address and redress the grievances raised. This assurance indicates a willingness on the part of the state authorities to resolve the issue and demonstrates a proactive approach towards resolving disputes related to GST filings. The court schedules the matter for further action, emphasizing the importance of timely resolution and follow-up in such cases.