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Judgment
D.N. Patel, CJ
This petition has been preferred with the following prayers:
"a. Issue a writ, order or direction of like nature to the Respondents to process and grant the refund of Input Tax Credit available to the Petitioner as per the return filed by the Petitioner in form DVAT 16 for the quarter of F.Y. 2017-18 in the nature of mandamus or any other writ directing the Authorities to refund the Input Tax Credit accrued in favour of the Petitioner herein.
b. Pass such other or further orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case."
Learned counsel appearing for the petitioner, after canvassing some arguments, submits that suffice it would be for the disposal of this petition if a suitable direction is given to the respondents to decide the representation of this petitioner which is Annexure P-6 to the memo of this writ petition. In view of this submission, this petition is not being pressed at this stage.
In view of the above, we hereby direct the respondents to decide the representation of this petitioner which is Annexure P-6 to the memo of this writ petition in accordance with law, rules, regulations and Government policy applicable to the facts of the present case and also keeping in mind the decisions rendered by the competent courts as early as possible and practicable.
With the aforesaid directions, this writ petition is hereby disposed of.