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    <title>2019 (11) TMI 221 - MADRAS HIGH COURT</title>
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    <description>The High Court refrained from expressing a view on the merits but directed the third respondent to consider the representations and pass necessary orders in accordance with the law, providing an opportunity for the petitioners to be heard. The Court emphasized the need for due procedure to be followed in considering the petitioners&#039; claim, without expressing a view on the merits of the case. Despite the petitioners&#039; failure to file Form GST Tran-2 within the prescribed deadline, the Court directed the third respondent to consider the representations made by the petitioners, ensuring a fair opportunity for them to present their case before a decision is made.</description>
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