The petition has been heard by way of video conferencing.

After some arguments, learned counsel for the petitioner states that he would be satisfied in case his representation dated 30th June, 2020 along with additional representation that he shall make within two weeks is decided within a time bound manner.

Keeping in view the limited prayer made by the petitioner, this Court directs the Central Board of Indirect Taxes (CBIC) to decide the petitioner’s representation dated 30th June, 2020 along with the additional representation to be made within two weeks, within eight weeks from the date of filing of the additional representation. All the rights and contentions of the parties are left open.

This Court clarifies that it has not expressed any opinion on the merits of the controversy.

With the aforesaid direction, present writ petition and pending applications stand disposed of.

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.