Allahabad HC Confirms Right to Temporary GST ID for Aggrieved Parties under UP GST & CGST Dispute [Read Order]
Since the grievance raised by the petitioner had been addressed and efforts appeared to have been made by the authorities to create a credible mechanism, no further directions were required to be issued at that stage.
The Allahabad High Court disposed of writ petitions concerning the procedural mechanism for generating temporary Goods and Service Tax (GST) IDs for aggrieved parties under the Uttar Pradesh (UP) GST Act and the Central CGST Act, 2017. The Court observed that the grievances regarding access to such IDs had been addressed by the authorities and directed them to remain sensitive to the requirements of providing easy access to justice.
As per the facts, the petitioners, M/S. Ennbee Living LLP and others approached the Court regarding orders passed under the UP GST Act 2017 and the Central GST Act, 2017. The specific grievance was whether a credible mechanism existed to generate a temporary ID in favor of a person aggrieved by an order, even if such a person was not specifically noticed by the authority that passed the order.
The dispute arose as the petitioners sought a judicial declaration ensuring that an infrastructure existed to facilitate appeals for those not directly noticed by the adjudicating authority. During the proceedings, the petitioners' counsel informed the Court that appeals had already been filed against the temporary IDs generated in their case, with one appeal already decided.
When the matter reached the High Court, the bench of Justice Vivek Saran and Justice Saumitra Dayal Singh examined the submissions and written instructions provided by both the GSTN counsel and the Revenue counsel. The Court noted that these instructions demonstrated efforts made by both the GSTN and State GST authorities to address the grievance.
The Court observed that since the grievance raised by the petitioner had been addressed and efforts appeared to have been made by the authorities to create a credible mechanism, no further directions were required to be issued at that stage. The instant petitions were disposed of, leaving it open to the GSTN and State GST authorities to remain sensitive to the requirement to provide easy access to justice to any citizen aggrieved by an order under the GST Acts.
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