Pending representation on sales tax exemption must be decided expeditiously where rejection was issued without opportunity.

The High Court noted that the authority had not decided the petitioner's pending representation after rejection of the application for an eligibility certificate and sales tax exemption, and no return was filed to dispute that position. As the grievance also concerned the absence of an opportunity before the impugned rejection, the matter warranted a limited direction to the authority to consider the representation and pass a final order expeditiously. The petitioner was thus entitled only to a time-bound decision on the pending representation, not any final determination on exemption entitlement.

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Issues: Whether the petitioner was entitled to a direction requiring the authority to decide its pending representation concerning the eligibility certificate and the claim for exemption from sales tax.

Analysis: The authority had not passed any order on the representation made after rejection of the application, and no return was filed to dispute that position. The grievance also included absence of an opportunity before the impugned rejection. In these circumstances, the matter called for a direction to the authority to consider the representation and pass a final order expeditiously.

Conclusion: The petitioner was entitled to the limited relief of a direction to decide the representation within the time fixed by the Court.

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