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2019 (8) TMI 82 - PATNA HIGH COURTRight to carrying forward of CENVAT Credit as a transitional credit - Discriminatory action by the respondent no. 3 and 4 in not extending the benefit of Notification No. 31 of 2018 dated 06.08.2018 - benefit of carrying forward of CENVAT Credit as a transitional credit by virtue of enforcement of the Central Goods and Services Tax Act, 2017 - HELD THAT:- While a detailed discussion is present in the representation of the petitioner dated 11.07.2018 at Annexure-2 and a copy of which has been received in the Office of Commissioner on 27.08.2018 as manifest from the copy present at running Page-73 of the pleadings but the substance of the grievance, we have noted above and since the laches is on the part of the Nodal Officer, the respondent no. 5 in not taking necessary steps for disposal of the grievance so raised, that the writ petitioner is before this Court when understandably Mr. Pathy, learned counsel appearing for the petitioner makes an attempt to address the Court on the inter-party merits but considering that the relief prayed in the writ petition would invite a direction in the nature of mandamus, we would allow the concerned respondent authority i.e. respondent no. 5 to address on the issue and take all necessary steps for its disposal in accordance with law with opportunity of hearing to the petitioner or his representative within a period of six weeks of the receipt/production of a copy of this order. Petition disposed off.
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