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TMI Blog2018 (11) TMI 1863X X X X Extracts X X X X X X X X Extracts X X X X ..... r grievances with a copy of this order, it will be considered within the framework of the mechanism in place in terms of the notification dated 03.04.2018 or such ancillary notification issued thereof and pass an appropriate direction as the need may be. Application disposed off. - WPT No. 210 of 2018 and WPT No. 211 of 2018 - - - Dated:- 13-11-2018 - Hon'ble Shri Ajay Kumar Tripathi, Chief Justice and Hon'ble Shri Parth Prateem Sahu, Judge For Petitioners : Shri Siddarth Dubey, Advocate. For Respondent/State : Shri Prasun Bhaduri, Government Advocate. For Respondent/UOI : Shri B.Gopa Kumar, Assistant Solicitor General. Order on Board Per Ajay Kumar Tripathi, Chief Justice 1. Heard counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. The details of the said grievance redressal mechanism are provided below: 2. Introduction Where an IT related glitch has been identified as the reason for failure of a class of taxpayer in filing of a return or a form within the time limit prescribed in the law and there are collateral evidence available to establish that the taxpayer has made bonafide attempt to comply with the process of filing of form or return, GST Council has delegated powers to the IT Grievance Redressal Committee to approve and recommend to the GSTN the steps to be taken to redress the grievance and the procedure to be followed for implementation of the decision. 3. Scope Problems which are proposed to be addressed through this mechani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations 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 problem. 6. Suggested solutions 6.1 GST Council Secretariat shall obtain inputs of the Law Committee, where necessary, on the proposal of the GSTN and call meeting of GIC to examine the proposal and take decision thereon. 6.2 The committee shall examine and approve the suggested solution with such modifications as may be necessary. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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