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2021 (6) TMI 153 - HC - GSTMaintainability of petition - refund of CGST - fixation of Special rate - HELD THAT:- The Commissioner of CGST, Guwahati (respondent no.2) shall dispose of the application submitted by the petitioner, received in the office of the Commissioner on 05.03.2021, for fixation of special rate within a period of 4(four) weeks from the date of receipt of the certified copy of the order. It is provided that till such decision is taken, no coercive measure be taken against the petitioner pursuant to the demand notice dated 28.12.2020 and recovery notice dated 27.01.2021 impugned in this writ petition. List the matter on 19.05.2021.
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