Case Law Details

Case Name : Sales Tax Bar Association (Regd) & Anr. Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P. (C) 9575/2017 & C.M. No. 38987/2017
Date of Judgement/Order : 28/11/2019
Related Assessment Year :
Courts : All High Courts (6289) Delhi High Court (1642)

Sales Tax Bar Association (Regd) & Anr. Vs Union of India & Ors. (Delhi High Court)

Till the constitution of Public Grievance Committees (PGCs), we direct that the Chairman and the CEO, GSTN shall be responsible to monitor, and they shall ensure the rederessal of all grievances relating to the GSTN, including IT related grievances in the working of the GSTN network, and to comply with our orders, as well as the aspects on which agreements have been reached and assurances have been given by the respondents. A status report shall be filed by the Chairman and the CEO, GSTN on the next date with regard to the grievances tickets raised; grievances/tickets addressed and resolved, and; outstanding grievances/tickets.

Goods and services tax- GST business network diagram

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

1. We have heard the learned counsel for the parties at substantial length. On 16.11.2019 we had called a meeting in pursuance of our order dated 31.10.2019, the draft minutes of the said meeting have been circulated and agreed to between the learned counsels. The minutes as finalised are annexed to and shall also form part of this order.

2. Mr. Agarwal, learned counsel for the petitioners submits that even those aspects which have been agreed to on 18.09.2019 and thereafter, have not been fully implemented by the respondents till date. Thereafter, under the orders of this Court, meetings were held on 7.10.2019 and 14.10.2019, minutes thereof have also been placed on record. Even the issues which were resolved in those meetings have not been fully implemented. The assurances given in the meeting held on 16.11.2019 also remained to be fulfilled.

3. Mr. Harpreet Singh, Senior Standing Counsel for the Revenue submits that in place of ‘IT Grievances Redressal Mechanism’, which in terms of the order dated 18.09.2019, was required to deal with all kind of grievances, including individual grievances relating to the working of the GSTN, the respondents are in the process of constituting Public Grievance Committees (PGC) at the local and commissionerate level, which would also redress IT Grievances. However, it is not stated as to how and when the said committees would be constituted; what would be the structure and qualification of the persons who would be part of the said grievance committees, and; the mechanism that these committees would adopt to ensure that the grievances are adequately addressed, and do not remain unaddressed. It goes without saying that unless such committees have participation of the decision makers, their word may not matter and the grievance may remain unaddressed. We direct the respondents to file an affidavit within two weeks in this regard, listing all the particulars.

4. In any event, till the constitution of the said committees at the local and commissionerate level, the grievances raised by the registered assessees cannot go un-redressed. Mr. Agarwal, further pointed out that various persons are raising tickets from time to time on issues with which they are confronted, but to no avail.

5. In the meantime, till the constitution of PGCs, we direct that the Chairman and the CEO, GSTN shall be responsible to monitor, and they shall ensure the rederessal of all grievances relating to the GSTN, including IT related grievances in the working of the GSTN network, and to comply with our orders, as well as the aspects on which agreements have been reached and assurances have been given by the respondents. A status report shall be filed by the Chairman and the CEO, GSTN on the next date with regard to the grievances tickets raised; grievances/tickets addressed and resolved, and; outstanding grievances/tickets.

6. List on 18.12.2019.

7. Copy of this order be given dasti under the signature of Court Master.

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