High Court directs petitioner to submit representation for excise duty credit adjustment. Authority to decide objectively within set time.

The High Court directed the petitioner to submit a representation to the Central Goods & Services Tax Authority for excise duty credit adjustment. The court mandated a time frame for the authority to objectively decide on the representation, emphasizing no opinion on the merits. The petition was disposed of, providing clarity on the course of action for the petitioner regarding excise duty credit adjustment and representation consideration by the respondent authorities.

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Issues:
Petitioner seeks directions for excise duty credit adjustment and representation consideration by respondent authorities.

Analysis:
The petitioner filed a petition seeking directions for the adjustment and credit of excise duty for stock available when GST was implemented, along with consideration of representations marked as Annexure P-6 and P-8 by the respondent authorities. The learned counsel for the respondent authorities assured that representations to the Central Goods & Services Tax Authority would be objectively considered. The High Court disposed of the petition with a directive for the petitioner to submit a representation to the Authority. The court mandated that if the representation is filed within 15 days, it must be objectively decided within 45 days of receipt, emphasizing that no opinion on the merits was expressed. The petition was finally disposed of, providing clarity on the course of action for the petitioner.

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