Administrative consideration of revised GST TRAN-1 and TRAN-2 claim ordered, with a speaking decision required within three months.

The High Court confined relief to administrative consideration of the petitioner's existing representation seeking permission to file revised GST TRAN-1 and TRAN-2 forms and claim transitional input tax credit. The claim was not decided on merits; instead, the competent authority was directed to examine the representation and pass a speaking order within three months. The effect was limited to ensuring reasoned disposal of the request, without any adjudication on entitlement to transitional credit.

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Issues: Whether the petitioner was entitled to a direction for consideration of its representation seeking permission to file revised GST TRAN-1 and GST TRAN-2 forms and claim transitional input tax credit.

Analysis: The relief sought was not adjudicated on merits. The Court accepted the limited request that the representation already made by the petitioner be considered by the competent authority and disposed of by a reasoned order within a fixed time. The direction was confined to administrative consideration of the claim.

Conclusion: The representation was directed to be decided by the competent authority by passing a speaking order within three months.

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