The petitioner, Pradeep Goyal, filed this writ petition under Articles 32 and 142 of the Constitution of India, seeking directions to the Union of India and the GST Council to establish a robust mechanism for tracking and ensuring compliance of Overseas Online Information and Database Access or Retrieval (OIDAR) service providers with the Goods and Services Tax (GST) laws.

The petitioner requested several measures, including a system to monitor GST paid by non-taxable online recipients (Non-NTORs) under reverse charge, modification of GSTR-5A returns to include such data, verification of receipts earned by foreign OIDAR providers, mandating fixed establishments in India for such providers, and ensuring proper reporting, audit, and compliance mechanisms for overseas OIDAR entities similar to those applicable to domestic service providers.

The Supreme Court, after hearing both parties, disposed of the writ petition by granting liberty to the petitioner to submit a detailed representation along with a copy of the petition to the GST Council. The Court directed that, upon receipt of such representation, the GST Council shall examine the petitioner’s grievances and take an appropriate decision in accordance with law as expeditiously as possible.

The Court, while not issuing any substantive directions on the policy measures sought, ensured that the petitioner’s concerns would be duly considered by the competent authority. All pending applications were disposed of.