(1.) The short grievance of the Petitioner is as to non- consideration of the his Representations all dtd. 27/8/2021 copies whereof are available at Annexures - A1 to A7 wherein some reprieve in relation to payment of GST in the light of transition period is sought. Learned counsel for the Petitioner argues that in terms of Article 350 of the Constitution of India, there is a duty cast on the officials to consider the same, and this duty having not been discharged, his client is complaining in writ jurisdiction. Learned counsel for the Petitioner has given up prayer No.2 in this Writ Petition since that would eventually depend upon the outcome of consideration of the subject representations.
(2.) Learned Panel Counsel appearing for the answering Respondent opposes the Petition contending that the factors furnished in the subject Representations are frugal in nature and that a reasonable decision can be taken based upon the inputs and therefore, no relief can be granted to the Petitioner. At once, learned counsel for the Petitioner retorts, his client would give a comprehensive Representation along with supportive documents and the answering Respondent should consider the same. This is fair & reasonable.