2019 (9) TMI 981 - HC - GST

Functioning of the GSTN system - Unable to upload various forms - technical glitches on GST Portal - grievance of the petitioner is that there is no effective IT Grievance Redressal Mechanism in place, and whenever the assessee /members of the petitioner s association have sought to address their grievances, they were met with disappointment - HELD THAT - Learned counsel for the GSTN states that she has prepared an affidavit in terms of the last order which shall be filed by tomorrow. Let the same be done with an advance copy to the petitioner. The aforesaid directions should be implemented in the next four weeks. List on 15.10.2019.

Summary

Issues:
1. Grievances related to the functioning of the GSTN system.
2. Identification of legal issues requiring determination by the Court.
3. Lack of an effective IT Grievance Redressal Mechanism.
4. Circular issued by respondents for setting up an IT Grievance Redressal Mechanism.
5. Competency of Nodal Officers and the IT-Grievance Redressal Committee.
6. Directions for addressing individual and collective grievances related to the GST Network.
7. Requirement to circulate the enlarged scope of IT-Grievance Redressal Committee.
8. Compilation and display of status reports for grievances received.
9. Uploading a list of operationalized forms on the GST Network.

Analysis:

1. The judgment addresses the grievances raised by the Sales Tax Bar Association regarding the functioning of the GSTN system. The petitioners highlighted technical and procedural issues affecting users, urging the respondents to resolve these problems. The Court directed the petitioners to present all technical and procedural issues in bullet points for discussion in meetings aimed at resolving these concerns.

2. Legal issues raised by the parties were identified for determination by the Court. The respondents acknowledged that some issues required legal clarification, and both parties agreed to present these issues for the Court's consideration in the upcoming proceedings.

3. The petitioners expressed dissatisfaction with the absence of an effective IT Grievance Redressal Mechanism, stating that previous attempts to address grievances were unsuccessful. In response, the respondents issued a circular establishing an IT Grievance Redressal Mechanism to handle taxpayer complaints related to technical glitches on the GST Portal.

4. The circular outlined the scope of the IT Grievance Redressal Mechanism, including the formation of an IT-Grievance Redressal Committee and the appointment of Nodal Officers to address taxpayer issues arising from portal glitches. The mechanism aimed to resolve problems affecting a large section of taxpayers using the GST Portal.

5. The competency of the Nodal Officers and the IT-Grievance Redressal Committee was affirmed by the respondents, who assured the Court that these entities were equipped to address grievances promptly. The Court directed the respondents to publicize the expanded scope of the IT-Grievance Redressal Committee to ensure transparency and accessibility.

6. Detailed directions were provided to address individual and collective grievances related to the GST Network. The Court mandated the circulation of Nodal Officers' contact information, compilation of grievance status reports, and timely redressal of public and association grievances within a specified timeframe.

7. Additional instructions were given for uploading a list of operationalized forms on the GST Network within a specific timeframe to enhance transparency and accessibility for users. The Court set a deadline for the implementation of the directives provided in the judgment.

This comprehensive analysis outlines the key issues addressed in the judgment and the detailed directives issued by the Court to resolve the grievances and improve the functioning of the GSTN system.