GST reimbursement claims must be considered on the basis of applicable notifications and disposed of after hearing the claimants.

The Court directed the respondents to consider and dispose of the petitioners' representations seeking GST reimbursement for contract-work dues. It required the authorities to examine the claim in light of the specified notifications and any other applicable notifications, orders or circulars, and to follow due process by issuing notice, granting a hearing and deciding the matter in accordance with law. The representations had already been received, and the respondents were ordered to complete the exercise within six weeks.

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Issues: Whether the respondents should be directed to consider and dispose of the petitioners' representations relating to GST reimbursement, taking into account the specified notifications and other applicable instruments.

Analysis: The representations had been received by the respondents. The petitioners sought consideration of their claim for settlement of dues arising out of contract works and contended that GST reimbursement required examination with reference to the cited notifications and any other applicable notifications, orders or circulars. The Court fixed a time limit for notice, hearing, and disposal of the representations in accordance with law.

Conclusion: The respondents were directed to consider the petitioners' representations and dispose of them within six weeks in accordance with law, taking into account the specified notifications and other applicable materials.

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