O R D E R

The petitioner in this Writ Petition has invoked Article 32 as well as Article 142 of the Constitution of India seeking the following reliefs:

“a. writ of mandamus/direction/order to the respondents to have a mechanism to track total GST paid on the OIDAR services used by Non-NTORs (Non- Taxable Online Recipient) Indian recipients under reverse charge basis;

b. to attend GSTR-5A or introduce new form to reflect in the GST return figures of revenue generated out of services provided to Non-NTOR;

c. To direct the respondents to have a mechanism to verify the total receipts earned by foreign online service providers from India and check GST compliances;

d. To direct overseras service providers to have fixed establishment in India or allow the Indian authorities to have no control or access to their accounting records in order to verify their compliances under GST laws;

e. To direct respondents to have strong mechanism for overseas OIDAR like it has for others by which there is strong tax collection, compliance and reporting mechanism through various type of periodical returns, GST audit from independent auditors and also other machinery provisions; and f. To direct the GST authori