Transitional input tax credit representation must be decided by a reasoned speaking order within a fixed time.

A petition concerning reopening or acceptance of revised GST TRAN forms to enable transitional input tax credit was narrowed at hearing to a request for early consideration of a pending representation. The Court accepted that limited prayer and confined relief to a direction that the competent authority examine the representation and pass a reasoned speaking order within a fixed time. The operative effect was not substantive adjudication on transitional credit, but an to decide the request on merits within three months from receipt of a certified copy of the order.

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Issues: Whether a direction should be issued to the concerned authority to decide the petitioner's representation seeking permission to claim transitional input tax credit.

Analysis: The petition sought reopening or acceptance of revised GST TRAN forms to enable claim of transitional credit. At the hearing, the petitioner limited the prayer to a direction for early consideration of the pending representation. The request was found fair, and the Court confined relief to requiring the competent authority to examine the representation by a reasoned order within a fixed time.

Conclusion: A direction was issued to decide the representation by passing a speaking order within three months from receipt of a certified copy of the order.

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