2018 Taxo.online 266

W.P.(C) 1300/2018 dated 01.08.2018




Service Tax

Central Goods & Services Tax Act, 2017

– Circular No. 39/13/2018-GST dated 3rd April, 2018

Sanjiv Khanna, Justice & Chander Shekhar, Justice

In favour of assessee

High Court


Represented by: –

Petitioner: – Vineet Bhatia

Respondent: – Akshay Makhija, CGSC

Order: –

Counsel for the Union of India on instructions states that a grievance mechanism has been put in place to deal with cases where assessees were not able to upload data to avail of CENVAT and VAT credit or credit on stock-in-trade. Our attention is drawn to Circular No. 39/13/2018-GST dated 3rd April, 2018. It is stated that out of 17,000 such cases, issue has been resolved and settled in approximately 13,000 cases. It is submitted that in each case where it is found that the assessee could not upload data due to any technical glitch or problem, benefit is given. It is submitted that the case of the present petitioners is also being considered as per the grievance redressal mechanism. Lastly, it is submitted that wherever any claim or representation is rejected, a speaking order giving the reasons would be passed and communicated to the concerned petitioner.

Learned counsel for the petitioners state that they have already made a representation to the respondent authorities under the grievance mechanism and would pursue the said remedy. However, in case they are aggrieved by the final determination, they should be given liberty to challenge the order. The petitioners also reserve their right to challenge the constitutional vires if required and necessary. Recording the aforesaid, the writ petitions are disposed of in terms of the statement made, and with liberty as prayed.

We clarify that we have not commented on merits.

No costs.

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