GST representation must be considered on merits, and pending proceedings may account for that request.

The Madras HC confined relief to a direction that the State authorities consider the petitioner's representation for GST components on its own merits within a fixed time. It also allowed the petitioner to seek further time before the GST adjudicating authority, which was required to decide that request while taking the pending representation into account. No opinion was expressed on the merits of the claim for GST components or on the proposed GST demand.

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Issues: Whether the representation seeking grant of GST components was required to be considered by the State authorities and whether the pending GST proceedings should account for such representation.

Analysis: The relief granted was confined to a direction to the respondents to consider the petitioner's representation on its own merits within a fixed time. The Court also permitted the petitioner to seek further time before the GST adjudicating authority and required that request to be decided taking into account the pendency of the representation. No view was expressed on the merits of the claim for GST components or on the proposed GST demand.

Conclusion: The representation was directed to be considered in accordance with law, and the GST proceedings were permitted to take the pendency of that representation into account if a further time request was made.

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