Ennbee Living LLP Vs State of U.P. And 2 Other (Allahabad High Court)
The Allahabad High Court heard a petition concerning difficulties faced by taxpayers in filing appeals under the U.P. GST Act, 2017 and the CGST Act, 2017 due to the procedure involving temporary IDs and passwords. During the hearing, the Court permitted the petitioner to implead GSTN and the Additional Commissioner (Appeal), Auraiya, as additional respondents.
The petitioner argued that taxpayers often face practical problems when attempting to file appeals against orders involving seizure of goods and the imposition of penalties. In such situations, temporary IDs and passwords are frequently generated for the person in charge of the vehicle, usually the driver. However, the consignor or consignee of the goods, who may not be present at the time of detention or penalty proceedings, may not have access to these credentials. As a result, they encounter difficulties in filing appeals against such orders.
Due to these constraints, affected parties often approach the High Court seeking directions either for the generation of a temporary ID and password or permission to file appeals through an offline mode. The Court observed that this situation leads to unnecessary expenditure of time, money, and effort.
