1. We have heard learned counsel for the parties.
2. The grievance of the Petitioner, who is a registered dealer under the GST Act, relates to inability to make an amendment on the GST portal in relation to its authorised signatory, on account of death of the erstwhile authorized signatory.
3. Learned counsel for the Petitioner states that the Petitioner has acted in accordance with the procedure prescribed by applying for the amendment to the authorised officer. It is evident from the counter affidavit filed by the Respondents that their authorised officer has also forwarded the said request to the GST Network (GSTN).
4. However, the GSTN has turned down the request of the Respondent’s Nodal Officer and has advised that the tax payer i.e. the Petitioner to directly approach the GSTN.
5. Learned counsel for the Petitioner has also drawn the attention of the Court to the communication received from the GSTN which informed the Petitioner to approach the relevant jurisdictional tax officer, which the Petitioner has already done without any success.
6. That the presence of GSTN is absolutely essential to resolve the dilemma in which the Petitioner has been placed.
7. We accordingly direct the impleadment of GSTN as a party Respondent. Let the amended memo of parties be filed within a week along with process fee for service upon the newly impleaded Respondent returnable on 14.04.2020.
8. Notice be also served through the nominated counsel of GSTN along with copy of this order.
9. In the meantime, no coercive steps shall be taken against the Petitioner on account of the Petitioner not being able to file returns due to the aforesaid reasons.