Transitional GST credit claim left for administrative decision as pending representation had not been decided

A writ petition concerning transitional GST credit did not result in adjudication of the underlying entitlement, because the petitioner's representation on denial of the benefit of a notification permitting belated migration and filing of transitional forms had not been decided by the competent authority. The court therefore required the nodal officer or other competent authority to examine the grievance, afford the petitioner or its representative a hearing, and decide the pending representation in accordance with law within the stipulated time. The merits of the transitional credit claim were left open for administrative decision.

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Issues: Whether the respondents should be directed to consider and dispose of the petitioner's representation seeking transitional credit under the relevant GST notification.

Analysis: The grievance disclosed that the petitioner had approached the departmental authority with a representation regarding denial of the benefit of the notification enabling belated migration and filing of transitional forms. Since the representation had not been decided by the competent nodal officer, the writ court did not enter into the inter se merits of the claim. Instead, it considered it appropriate to require the concerned authority to examine the grievance and take a decision in accordance with law after affording an opportunity of hearing to the petitioner or its representative within a stipulated time.

Conclusion: The petitioner was not granted substantive adjudication on the claim in the writ proceedings, but the competent authority was directed to decide the pending representation in accordance with law after hearing the petitioner.

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