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TMI Blog2019 (9) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... next four weeks. List on 15.10.2019. - W.P.(C) 9575/2017, CM APPL.38987/2017 - - - Dated:- 18-9-2019 - MR. VIPIN SANGHI AND MR. SANJEEV NARULA JJ. Petitioners Through: Mr. Puneet Agrawal, Mr. Sanjay Sharma, Mr. Vineet Bhatia, Mr. Yuvraj Singh, Mr. Deepak Anand, Ms.Purvi Sinha, Mr. Rakesh Kumar, Mr. B. R. Jain, Mr. Venketesh Chaurasia, Mr. B. P. Agarwal and Mr. Ashok Sikka, Advs. Respondents Through: Mr. Anurag Aaluwalia, CGSC with Mr. Kartikeya Rastogi and Mr.Abhigyan Siddhant, Advs. for R-1. Mr. Satyakam, ASC, GNCTD with Mr.Nikhil Dehlan, Adv. for R-2. Mr. Harpreet Singh, Sr. Standing counsel for R-3. Ms. Nidhi Mohan Parashar, Adv. for R-4. O R D E R 1. We have heard the learned counsels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court. Learned counsel for the petitioner and Mr. Harpreet Singh state that he shall identify the legal issues which require determination by this Court. Let the legal issues be identified and placed before this Court on the next date. 4. The 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. 5. The respondents have issued a circular No. 39/13/2018-GST dated 03.04.2018 for the purpose of setting up an IT Grievance Redressal Mechanism to address the grievances of tax payers due to technical glitches on GST Portal. The scop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to an identified issue, due to which the due process as envisaged in law could not be completed on the Common Portal. 5.3 Such an application shall enclose evidences as may be needed for an identified issue to establish bonafide attempt on the part of the taxpayer to comply with the due process of law. 5.4 These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or not; and if the same is not resolved, the reason for it not being so resolved. It should also indicate the approximate time in which the grievance is likely to be resolved. If the grievance is rejected, for whatever reason, the status of it being rejected, and the reason for rejection should also been indicated. The grievances raised by the public at large or by the petitioner association should be redressed as early as possible, and preferably within two weeks of the same being so raised. 9. Learned counsel for the respondent No.4 states that they shall also upload a list of the operationalized forms on the GST Network. This exercise should be completed within next 10 days. 10. Learned counsel for the GSTN states tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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