TMI Blog2019 (8) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rievance and a copy is enclosed at Annexure-2 series, which has also been received in the Office of the Commissioner, who according to Mr. Agrawal, is the appointed Nodal Officer for examining any grievance of the present kind. The grievance raised is that the representation has remained pending and not adjudicated upon. For the sake of facilitation to the respondents to appreciate the grievance which allows the petitioner to approach this Court, we are persuaded to take note of his statement made in paragraph 5 of the writ petition which runs under: The petitioner is constrained to file the present writ petition against the actions of the respondents in denying the transition of the closing balance of CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of benefit under Notification 31/2018 amounts to discriminatory classification without any intelligible differentia which distinguishes the petitioner from the class of persons covered under Notification 31/2018. In our opinion, 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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