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2018 (9) TMI 1641 - HC - GSTUnable to upload TRANS Form 1 - Input tax credit - Held that - Circular No.39/13/2018-GST sets up a IT-Grievance Redressal Mechanism to address the grievance of the tax payers relating thereto. The petitioner would, therefore, withdraw this writ petition and approach this IT-Grievance Redressal Mechanism relying upon this Circular and request it to take a decision in terms therewith, but in accordance with law. Petition dismissed as withdrawn.
Issues:
1. Jurisdiction of the Court to address IT glitches in GST portal. 2. Circular No. 39/13/2018-GST and its implications on the petitioner's case. 3. Withdrawal of the writ petition and approach to IT-Grievance Redressal Mechanism. Jurisdiction of the Court to address IT glitches in GST portal: The judgment begins by acknowledging the detailed arguments presented by the petitioner's counsel. The Court, however, indicates that it is not within its purview to rectify issues arising between the parties. The petitioner's counsel, in response, refers to Circular No. 39/13/2018-GST issued by the Central Board of Indirect Taxes and Customs. This circular establishes an IT-Grievance Redressal Mechanism specifically designed to handle grievances related to IT glitches or technical issues on the GST portal. Consequently, the petitioner decides to withdraw the writ petition and approach this mechanism for resolution, emphasizing compliance with the law. Circular No. 39/13/2018-GST and its implications on the petitioner's case: The petitioner's counsel relies on Circular No. 39/13/2018-GST to assert that the petitioner has been adversely affected by an IT glitch. This circular introduces a mechanism to address such grievances, emphasizing the need for the petitioner to utilize this redressal avenue. The Court permits the withdrawal of the writ petition, granting the petitioner the liberty to seek resolution through the IT-Grievance Redressal Mechanism. Notably, the Court refrains from expressing any opinion on the jurisdiction or authority of this mechanism, leaving it to the GST Council's discretion to make a decision. Withdrawal of the writ petition and approach to IT-Grievance Redressal Mechanism: In light of the petitioner's decision to withdraw the writ petition and pursue resolution through the IT-Grievance Redressal Mechanism outlined in Circular No. 39/13/2018-GST, the Court allows the withdrawal with the liberty to approach this mechanism. It clarifies that by permitting the withdrawal, it has not taken a stance on the arguments presented by either party. The ultimate decision and resolution of the matter now rest with the IT-Grievance Redressal Mechanism, as established by the GST Council. This detailed analysis of the judgment highlights the Court's stance on jurisdiction, the relevance of Circular No. 39/13/2018-GST, and the petitioner's choice to withdraw the writ petition in favor of seeking redressal through the designated mechanism.
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