Administrative consideration of GST representations directed with a speaking order required within two weeks.

The Delhi High Court directed the respondent authority to examine the petitioner's representations concerning alleged non-payment of GST and to pass a speaking order within two weeks. The petition was limited to a request for administrative consideration, and the Court permitted hearing the petitioner and the other respondent before deciding the matter if deemed fit. The operative effect was a direction for reasoned disposal of the representations rather than adjudication of the underlying GST dispute.

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Issues: Whether the respondent authority should be directed to consider the petitioner's representations regarding alleged non-payment of GST and pass a speaking order.

Analysis: The petition was confined to the prayer for consideration of the representations. The Court directed the respondent authority to examine the representations dated 26.10.2024 and 24.12.2024 and to pass a speaking order within two weeks. The Court also permitted hearing of the petitioner and the other respondent before passing the order, if deemed fit.

Conclusion: The petitioner succeeded to the extent of obtaining a direction for administrative consideration and a reasoned decision on the representations.

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