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2021 (2) TMI 591 - HC - GSTSeeking directions to have access to the GST common portal to enable him to upload the returns for the period from the date of implementation of the GST Act - seeking to get acceptance of the revised return from 2017 to enable filing of regular returns ended up in rejection through the impugned judgment of the learned Single Judge - HELD THAT:- After the coming into force of the GST regime, the Government, on the basis of recommendations of the GST Council, notified that a Common Goods and Services Tax Electronic Portal be maintained. The said portal is maintained as www.gst.gov.in by the Goods and Services Tax Network, which is a company incorporated under the Companies Act, 2013. If the appellant had any grievance, nothing prevented him from taking up the issue in the appropriate manner with the IT Grievance Redressal Portal so as to avail the remedy from the Goods and Services Tax Network. He failed to raise any complaint with the IT Grievance Redressal Portal. In such circumstances, the appellant cannot seek the remedy of a writ of mandamus from this Court. In the absence of any attempt on the part of the appellant to seek recourse to the remedy available with the establishment that maintains the portal, the impugned judgment of the learned single Judge is perfectly justified and warrants no interference. Appeal dismissed.
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