9911796707
TMI Blog2019 (8) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... nager of the Bank in which the writ petitioner has an account, which is subject matter of attachment and therefore, the second respondent is only a formal party and in the nature of garnishee. 2. In this backdrop, with consent of learned counsel on both sides, the main writ petition is taken up, heard out and is being disposed of. 3. Be that as it may, the first respondent, who is the contesting respondent has filed counter affidavit dated 09.07.2019. The subject matter of instant writ petition arises under the 'Central Goods and Services Tax Act, 2017' ('CGST Act' for the sake of brevity). 4. There is no disputation that the CGST regime came into operation on and from 01.07.2017. In the light of CGST Regime coming into operation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submission learned counsel for the writ petitioner drew the attention of this Court to two documents, one is a complaint given by the writ petitioner to the GST Seva Kendra on 18.09.2017, which is as follows: 8. The other is the screen shots of the aborted attempts made by the writ petitioner to pay GST in the aforesaid manner. The screen shots are as follows: 9. In sum and substance, the writ petitioner's case is that the writ petitioner has neither avoided nor evaded payment of GST but could not pay GST solely owing to technical glitch in Department's portal and the writ petitioner took all efforts to have the same redressed/rectified, but in vain. 10. To buttress the writ petitioner's bonafides in this regard, learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July-17 25-Aug-2017 20-Feb-2018 2. Aug-17 20-Sep-2019 22-Feb-2018 3. Sep-17 20-Oct-2019 22-Feb-2018 4. Oct-17 20-Nov-2019 22-Feb-2018 5. Nov-17 20-Dec-2019 24-Feb-2018 6. Dec-17 20-Jan-2019 26-Feb-2018 7. Jan-17 20-Feb-2019 26-Feb-2018 15. With regard to the technical glitch, first respondent in the counter affidavit has averred that the writ petitioner has not provided help desk details and therefore, the technical glitch plea is untenable. What is of utmost significance is that with regard to availability of ITC, there is no disputation. It is nobody's case that the writ petitioner did not have enough ITC credit as of 30.06.2017 and it equally nobody's case that the technical glitch is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady filed. The details of the said grievance redressal mechanism are provided below: 4. IT-Grievance Redressal Committee: Any issue which needs to be addressed through this mechanism shall be identified by GSTN and the method of resolution approved by the GST Implementation Committee (GIC) which shall act as the IT Grievance Redressal Committee. In GIC meetings convened to address IT issues or IT glitches, the CEO, GSTN and the DG (Systems), CBEC shall participate in these meetings as special invites. 18. This Court is informed that any complaint to the aforesaid ITA Grievance Redressal Committee should be given to the jurisdictional Principal Commissioner, who in turn will forward it to the aforesaid Committee through the GST network ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther information from the writ petitioner and/or afford a personal hearing, if deemed necessary, to take a decision on the complaint of technical glitch encountered by the writ petitioner. f) The decision of the Committee shall be communicated to the writ petitioner under due acknowledgement within seven working days from the date of the decision. g) As the Principal Commissioner is not arrayed as a party to the instant writ petition, learned standing counsel for Revenue shall communicate this order to the jurisdictional Principal Commissioner with a request to do the needful. h) Though obvious, the demand of interest being dropped, pursued or partly pursued will depend upon the decision taken by the I.T. Grievance Redressal Committe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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