1. Counsel for the Revenue wishes to bring on record copies of Circular No. 39/13/2018-GST dated 03.04.2018 setting up an IT Grievance Redressal Mechanism in the form of a Committee. He also places on record the copy of a letter (F.No.267/7/2018-CX.8, dated 04.04.2018) designating Commissioners (CGST) as Nodal Officers for the purpose of the Grievance Redressal Mechanism as well as a public notice dated 04.04.2018 issued by the PIB circulating the setting up of the Grievance Redressal Mechanism and appointment of Nodal Officers. The copies of these circulars, letters, etc. are hereby taken on record.
2. In view of these developments, the Court is of the opinion that the petitioners should approach the concerned Nodal Officers with brief representations outlining their grievances; the Nodal Officer or the Redressal Committee shall appropriately deal with them, in accordance with the circular.