2018 Taxo.online 464

WPT No. 210 of 2018 dated 13.11.2018





Central Goods & Services Tax Act, 2017

Circular 39/13/2018

Ajay Kumar Tripathi, Chief Justice & Parth Prateem Sahu, Justice

In favour of assessee

High Court


Represented by: – 

Petitioner: – Shri Siddarth Dubey, Advocate. 

Respondent: – Shri Prasun Bhaduri, Government Advocate. 

Respondent/UOI: – Shri B.Gopa Kumar, Assistant Solicitor General. 


Respondent: –  

Order: – 

  1. Heard counsel for the parties.  
  2. After all the efforts made at assailing the vires of some of the provisions of the Goods and Services Act, 2017 both of the Central and the State, learned counsel for the Petitioners submits that certain development has taken place keeping in mind the difficulties which the registered dealers were facing in logging and filing returns in TRAN-1 Form, for which, even extended deadlines got over.  
  3. It seems that such problems may have persisted in certain areas and keeping the totality of such inputs and disputes, the Government of India, Ministry of Finance has issued certain circulars from time to time. The relevant circular for us is dated 03.04.2018, which is Circular No.39/13/2018-GST, a copy of which is placed on record. This notification talks of setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.  
  4. The notification gives the background under which it has come to be issued as also the mechanism which is required to be put in place. The relevant provisions are reproduced for ready reference:-  


It has been decided to put in place an IT-Grievance Redressal Mechanism to address the difficulties faced by a section of taxpayers owing to technical glitches on the GST portal and the relief that needs to be given to them. The relief could be in the nature of allowing filing of any Form or Return prescribed in law or amending any Form or Return already filed. The details of the said grievance redressal mechanism are provided below:  

  1. 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.  

  1. Scope

Problems which are proposed to be addressed through this mechanism would essentially be those which relate to 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.  

  1. 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 invitees.  

  1. Nodal officers and identification of issues

5.1 GSTN, Central and State government would appoint nodal officers in requisite number to address the problem a taxpayer faces due to glitches, if any, in the Common Portal. This would be publicized adequately.  

5.2 Taxpayers shall make an application to the field officers or the nodal officers where there was a demonstrable glitch on the Common Portal in 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 problem.  

  1. 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.  

6.3 IT-Grievance Redressal Committee may give directions as necessary to GSTN and field formations of the tax administrations for implementation of the decision.”  

5. Counsel representing the Petitioners now submits that they be given an opportunity to approach the Nodal Officer so envisaged under the notification with his grievances and evidence thereof to show his bonafide of having failed to file their return in question due to reasons not attributable to him, but technical glitches under GST Portal.

6. The mechanisms which are required to be followed in such verification is also indicated in the said notification dated 03.04.2018.  

7. In view of the above, if the Petitioners approaches the competent authority with their 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.

8. Writ applications stand disposed off in terms of the above. 

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