Transitional Credit — Matter relates to reopening Tran-01. There was lack of clarity about which officer should hear authorised representative of the writ petitioner. Second respondent is now to hear out writ petitioner’s authorised representative on the issue and pass orders. However, writ petitioner is left open to be canvassed if the order to be passed by the aforesaid officer is not to the satisfaction of the writ petitioner. Parekh Integrated Services Pvt. Ltd. Vs. The Commissioner of GST & Central Excise, The Nodal Officer, The Superintendent of GST& Central Excise And The Goods And Services Tax Network (GSTN) [2019] 14 TAXLOK.COM 024 (Madras)