Differential tax reimbursement claim under VAT-to-GST transition sent for administrative consideration under revised guidelines, with interim protection continued.

A claim for reimbursement of differential tax arising from the transition from VAT to GST was not decided on the merits in writ proceedings; the petitioner was granted liberty to make a representation to the competent authority. The authority was directed to examine the claim in accordance with the revised guidelines and take a decision on that basis. Interim protection against coercive action was continued until the specified date, preserving the petitioner's position pending administrative consideration.

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Issues: Whether the petitioner's grievance regarding reimbursement of differential tax arising from the changeover from VAT to GST required immediate adjudication or consideration by the competent authority under the revised guidelines.

Outcome: The writ petition was disposed of with liberty to make a representation to the competent authority, which was directed to consider the claim in accordance with the revised guidelines; interim protection against coercive action was continued till the specified date.

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