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.
