Input tax credit restoration request sent back for consideration on merits under law

The Court did not decide the request for restoration of input tax credit on merits. It directed the respondent to consider the petitioner's representation and pass a reasoned order in accordance with law within the stipulated time, leaving the substantive claim open for administrative determination.

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Issues: Whether the respondent should be directed to consider the petitioner's representation seeking restoration of input tax credit.

Analysis: The petition was not decided on the merits of the claim for restoration of input tax credit. The Court directed the respondent to consider the representation and pass an appropriate order on merits and in accordance with law within the stipulated time.

Conclusion: The writ petition was disposed of with a direction to the respondent to decide the representation, leaving the substantive claim open for determination by the authority.

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