TMI Blog2021 (5) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... o.2, i.e., Commissioner, Central Goods and Service Tax, Guwahati shall dispose of the representations submitted by the petitioner including the one dated 27.01.2021 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 dated 01.01.2021 challenged in this writ petition. This Court would make it clear that any such repayment in instalments may be made by the petitioner after disposal of the representation submitted by the petitioner in the manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cent percent, because of which the petitioner also established his industry in Assam. However, subsequently, some changes were brought in by the Revenue Authorities by reducing the rate of exemption which led to a series of litigation ultimately reaching the Hon ble Supreme Court. The Hon ble Supreme Court repelled the challenge to the changes made in the rate of excise duties payable as provided in the new regime. However, the new fiscal 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 01.01.2021 and 09.02.2021 impugned in this writ petition. 9. Learned counsel for the petitioner has prayed for similar interim relief, to which the Ld. Standing Counsel for the GST has not raised serious objection. 10. Accordingly, in the meantime, 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 27.01.2021 for fixation of special rate within four weeks from the date of receipt of a certified copy of this order. It is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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