Pending tax refund representations after GST must be decided promptly by the competent authority with hearing if needed.

A writ petition sought only a direction to the competent authority to decide the petitioner's refund representations for tax paid after GST was introduced. The State did not oppose the request and stated that the representations would be examined in accordance with law at the earliest. The court therefore directed the competent authority to decide the pending refund representations within a specified time, and to afford a hearing if required.

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Issues: Whether a direction could be issued to the competent authority to decide the petitioner's representations seeking refund of tax paid after the introduction of GST.

Analysis: The relief sought was limited to consideration of the pending representations. The State did not oppose the prayer and stated that the representations would be examined in accordance with law at the earliest. In these circumstances, the matter was fit for disposal by directing the competent authority to take a decision on the representations within a specified time.

Conclusion: The petitioner was entitled to a direction for early consideration of the refund representations, with an opportunity of hearing if required.

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