Case Law Details
Ennbee Living LLP Vs State of U.P. And 2 Others (Allahabad High Court)
The matter before the Court concerned the availability of a mechanism for generation of a temporary GST ID for persons aggrieved by orders passed under the UP GST Act, 2017 or the CGST Act, 2017, particularly where such persons may not have been issued notice by the authorities.
The petitioner informed the Court that, pursuant to earlier orders, appeals had already been filed against the temporary ID generated in their case, and one such appeal had also been decided. Consequently, the issue that remained for consideration was limited to whether a credible mechanism existed to enable aggrieved persons to obtain a temporary ID for pursuing remedies.
In response, counsel for GSTN and the State authorities placed written instructions on record, indicating that steps had been taken to address the grievance raised. Copies of these instructions were exchanged between the parties.
The Court observed that the grievance of the petitioner had been addressed and noted that both GSTN and State GST authorities had made efforts to provide a mechanism for such cases. In view of this, the Court held that no further directions were required.
The petitions were disposed of with an observation that GSTN and State GST authorities should remain responsive to ensuring access to justice for persons aggrieved by orders under the relevant GST laws.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
1. Learned Counsel for the petitioner inform, pursuant to the last orders, appeals have already been filed against temporary ID generated in their case. One such appeal is also described to have been decided. Therefore, all that survives for our consideration is if there is a credible mechanism allowing for generation of temporary ID in favor of person aggrieved by an order passed under the UP GST Act 2017 or the Central GST Act, 2017, even if such person may not have been noticed by the authority, who may have passed such order.
2. In that regard, pursuant to the last order, Shri Gopal Verma, learned counsel for the GSTN has placed on record written instructions received by him. Those have been marked as ‘X’ and retained on record. Copy of the same has been made available to Shri Ankur Agarwal, learned counsel for the revenue. In turn, the learned Standing Counsel has also received written instructions. Copy of the same has been marked as ‘Y’ and retained on record. Let a copy of the same be made available to Shri Gopal Verma.
3. In view of the fact that the grievance raised by the petitioner has been addressed and efforts appear to have been made both by the GSTN and the State GST authorities to address the grievance, at present, no further directions are required to be issued. The instant petitions stand disposed of, leaving it open to the GSTN authorities and the State GST authorities to remain sensitive to the requirement to provide easy access to justice to any person/citizen, who may be aggrieved by any order passed under the UP GST Act 2017 or CGST, 2017.
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