Prior reasoned consideration of a pending representation must precede further GST action on overlapping tax proceedings.

Where overlapping proceedings under the State and Central GST laws arose from the same alleged input tax credit claim, the competent authority was required to first examine the taxpayer's pending representation and pass a speaking order before proceeding further on the tax notice and summons. The Court directed that further action be kept in abeyance until the representation was decided in accordance with law, ensuring prior reasoned consideration of the objection before continuation of the matter.

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Issues: Whether the respondent authority should first consider and decide the petitioner's representation by a speaking order before proceeding further on the tax notice and summons based on the same transactions.

Analysis: The petition stated that proceedings had been initiated under both the State Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 on the same alleged availment of input tax credit from a non-existing firm. In view of the pending representation submitted by the petitioner, the Court found it to require the competent authority to examine that representation and pass a speaking order before taking further action.

Conclusion: The petitioner was granted the relief of prior consideration of the representation, and further proceedings were directed to await such decision.

Final Conclusion: The petition was disposed of with a direction that the respondent authority decide the representation in accordance with law before proceeding further.

Ratio Decidendi: Where a representation directly bears on the continuation of overlapping tax proceedings, the competent authority should first decide it by a reasoned order before advancing further action.

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