2019 (11) TMI 281 - HC - GST

Holding the meetings between the representatives of the trade and the concerned Senior officers - HELD THAT - The whole purpose of directing the holding the meetings between the representatives of the trade and the concerned Senior officers, who are involved in the process of implementation of the GST system, was to enable the representatives of trade to put across the day-to-day practical difficulties being faced by them, face to face to the policy makers, so that they are able to address all such issues with the ultimate objective of achieving smooth operation of the GST system. The Respondents to take steps to implement all the decisions which have been taken in the aforesaid two meetings by issuing necessary circulars and notifications, or carrying out appropriate changes in the portal without any further delay. List on 20.11.2019.

Summary

Issues:
1. Directions given by the Court for meetings between trade representatives and GST officials.
2. Pending decisions by the GST Policy Wing.
3. Need for a Retired Judge to chair future meetings for effective communication.
4. Scheduled meeting with GSTN CEO and CBIC member.
5. Implementation of decisions from previous meetings.

Analysis:

The High Court heard arguments from the Petitioners and Respondents, including the Senior Standing Counsel and Advocates representing various parties. The Court noted that meetings were held as per its previous order, and minutes were to be submitted promptly. Certain issues were deferred to the GST Policy Wing for resolution by a specified date. The Court emphasized the importance of these meetings in addressing practical difficulties faced by traders in the GST system.

The Court expressed concerns about the effectiveness of written responses from the Respondents, suggesting that face-to-face discussions were more conducive to resolving issues. To facilitate better communication and a more collaborative approach, the Court proposed future meetings under the chairmanship of a Retired Judge. A meeting was scheduled with the GSTN CEO and a CBIC member to further discuss the matters at hand.

In the interim, the Court directed the Respondents to implement decisions taken in previous meetings promptly, including issuing necessary circulars and making portal changes without delay. Additionally, the Respondents were instructed to comply with previous court directions. The Court set a date for the next hearing to review progress on these matters, emphasizing the urgency of the situation.

Overall, the judgment focused on ensuring effective communication between stakeholders in the GST system, highlighting the need for proactive implementation of decisions to facilitate smoother operations.