Petitioner by way of present petition seeks following directions:
“(i) It is respectfully submitted to the Hon’ble Court may be pleased to direct the respondent no.2 and 3 to consider the claim of petitioner Firm who submits their claim for granting the adjustment and credit of Excise duty for the stock which was available on the date when the GST was made applicable in the interest of justice,
(ii) It is humbly and respectfully submitted to the Hon’ble Court may be pleased to direct the respondent no.2 and 3 to consider and decide the representation which is marked as Annexure P-6 and P-8 and passed appropriate order as per law in the interest of justice.”
Shri Seth, learned counsel for the respondent Nos.2 and 3 was requested to seek instructions and on instructions, it is submitted that on petitioner’s filing a representation to the Central Goods & Services Tax Authority, the same shall be considered objectively.
In view whereof, we dispose of the petition with a direction to the petitioner to file a representation before the Central Goods & Services Tax Authority. In case, the representation is filed within a period of 15 days, the Authority concerned shall consider the representation objectively and decide the same expeditiously, however, not later than 45 days from receiving the representation. It is made clear that we have not expressed any opinion on the merits of the matter.
Petition stands disposed of finally.