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2019 (9) TMI 981

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..... sel for R-3. Ms. Nidhi Mohan Parashar, Adv. for R-4. O R D E R 1. We have heard the learned counsels on behalf of the petitioners of Sales Tax Bar Association as well as Mr. Harpreet Singh, learned counsel for Respondent No. 3and also learned counsel for the respondent No. 4 at some length. 2. During the course of hearing, learned counsel for the petitioner has highlighted several grievances with regard to the functioning of the GSTN system. Some of the issues highlighted relates to the technical and procedural aspects. The respondents must resolve these issues after understanding the difficulties that they are posing to the users. Learned counsels for the respondent Nos. 3 and 4 states that the said respondents are ready and willing to .....

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..... payers due to technical glitches on GST Portal. The scope of this IT GRM is stated as follows;- "3. Scope Problems which are proposed to be addressed through this mechanism would essentially be those which relate Common Portal (GST Portal) and affect a large section of taxpayers. Where the problem relates to individual taxpayer, due to localised issues such as non-availability of internet connectivity or failure of power supply, this mechanism shall not be available." 6. It also provides in the mechanism for resolution by the IT-Grievance Redressal Committee and appointment of Nodal Officers in Clause 4 & 5 as under:- "4. IT-Grievance Redressal Committee Any issue which needs to be addressed through this mechanism shall be identifi .....

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..... ing Counsel states that the Nodal Officers and the Committee notified as per the above noted circular are competent, and have the necessary infrastructure to address the issues that may be raised by the petitioner and others including individuals, from time to time. He submits that the scope of the circular is not confined only to grievances related to filing of TRAN-1 Forms. It also covers other related issues. Taking into consideration the nature of the difficulties being faced by the petitioner; its members, and, other tax payers, we direct the respondents to circulate on their website the enlarged scope of IT-Grievance Redressal Committee. 8. The committee shall look into, even individual grievances related to the working of the GST Ne .....

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