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Judgment
By Mallika Arya.-
At the outset, the learned counsel for the applicant has contended that for redressal of his grievance, the applicant has already preferred a representation dated 14.07.2026 (Annexure A-2 of OA) before the Chairman, Central Board of Indirect Taxes & Customs (respondent no. 2). and the applicant would be satisfied, if a direction is given to the said respondent to decide aforesaid representation in the light of prayer made therein within a specified time.
On the other hand, learned counsel for the respondents has opposed the prayer of the applicant and submitted that the representation has been preferred in July 2026. Therefore, no such direction can be given at this stage.
However, Having regard to the innocuous prayer made by the learned counsel for the applicant, the Chairman, Central Board of Indirect Taxes & Customs (respondent no. 2) is directed to decide the representation of the applicant dated 14.07.2026 (Annexure A-2) by a reasoned and speaking order within a period of 90 days from the date of receipt of certified copy of this order. The applicant shall file a copy of this order along with copy of OA with annexures before the respondent no. 2. A copy of the reasoned and speaking order shall be communicated to the applicant forthwith.
With the above direction, the O.A is disposed of.
There shall be no order as to costs.
It is made clear that nothing has been expressed on the merits of the case.