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Petitioner is directed to file a representation before the Central Goods & Services Tax Authority for granting the adjustment and credit of Excise duty for the stock which was available on the date when the GST was made applicable

Submission of Representation – The petitioner sought directions to the respondents to consider the claim of petitioner Firm who submitted their claim for granting the adjustment and credit of Excise duty for the stock which was available on the date when the GST was made applicable. The respondent’s counsel submitted that on petitioner's filing a representation to the Central Authority, the same shall be considered objectively. Held that:- The Hon’ble High Court directed the petitioner to file a representation before the Authority. Further, directed the respondent that in case, the representation is filed within a period of 15 days, he shall consider it objectively and decide the same expeditiously, within 45 days from receiving the representation.