TMI Blog2021 (5) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- It is directed that the respondent No.2, i.e., Commissioner, Central Goods and Service Tax, Guwahati shall dispose of the representations submitted by the petitioner including the one dated 05.02.2021 for fixation of special rate within four weeks from the date of receipt of a certified copy of this order. It is also directed that till such decision is taken by the authorities on consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents, no formal steps be taken for service of notice upon the respondents. However, extra copies of the writ petition may be furnished to the learned counsel for the respondents by the petitioner. 5. The matter pertains to the challenge of the demand notice dated 01.01.2021 issued to the petitioner by the respondent No.3 demanding refund of alleged excess amount of the money refunded earlier to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... norm as notified under the Notification No.20/2008 dated 27.03.2008 and subsequent Notification No.38/2008 dated 10.06.2008 which were the subject matter of litigation also provided for preparing special rates by the industrial units under which they were entitled to certain benefits. 7. According to the petitioner, though the petitioner is entitled to special rate to get these benefits and ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to an order passed by this Court in WP(C) No.2566/2021 on 09.04.2021 wherein this Court passed the following interim order: 8. Pending further order, the Court is inclined to follow the two orders dated 24.03.2021 passed by this Court in WP(C) 1644/2021 and WP(C) 2089/2021 and as an ad interim measure it is provided that the Commissioner of CGST, Dibrugarh (respondent no.2) shall dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner including the one dated 05.02.2021 for fixation of special rate within four weeks from the date of receipt of a certified copy of this order. It is also directed that till such decision is taken by the authorities on consideration of the representation(s) submitted by the petitioner, the authorities shall not take any coercive action against the petitioner pursuant to the demand notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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