Allahabad HC Flags Risk of Malpractices in Temporary ID System for GST Appeals [Read Order]

Recently, the Allahabad High Court flagged the risk of possible malpractices in the temporary ID system for Goods and ServicesTax (GST) appeals.

In the present case, temporary ID and password were created and made available to the driver. The consignor or consignee of the goods was not available with the goods at the time of their detention or at the time of imposition of penalty. This creates difficulty in filing appeals as they have to approach the Court for seeking direction to generate temporary ID and password or to file appeals through offline mode.

Neither the U.P.G.S.T. Act, 2017 nor the CGST Act, 2017 allows any appeal to be denied if the person aggrieved by such order is not able to file an appeal.

The counsel for the applicant, Gopal Verma, prayed for two weeks time to file an appeal after one of the Respondents (Office of the Assistant Commissioner) generates a temporary ID and password to enable the petitioner to file an appeal against the order dated 29.03.2025.

The Allahabad HC took note of the fact that a delay may arise when following the procedure of approaching the officer first for generation of ID and password. This delay may also cause malpractice. The High Court observes there is waste of time, money and effort as access to justice cannot be held hostage to technology if the authorities have adopted a stream-lined process or procedure.

The two-judge bench of Justices Indrajeet Shukla and Saumitra Dayal Singh heard the contentions from both sides and set the matter for fresh adjudication after directions are complied with.

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