TMI Blog2021 (9) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed off directing the Principal Commissioner of GST, Guwahati to pass a reasoned order on the application of the petitioner dated 13.06.2021 requesting for fixation of a special rate. By requiring the Principal Commissioner, GST, Guwahati to pass an order it is meant that the Principal Commissioner, GST may pass any reasoned order as may be advisable under the law by either accepting or rejecting the request made by the petitioner. In doing so, the Principal Commissioner, GST, Guwahati may pass any order as deemed appropriate under the law. Petition disposed off. - WP(C)/4215/2021 - - - Dated:- 13-9-2021 - HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Mr. D Sahu Advocate for the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de and quashed. The intra-Court appeal that was carried against the judgment of the learned Single Judge by the respondent authorities which was numbered as WA No. 243/2009, resulted in the judgment dated 20.11.2014 , by which the judgment rendered by the learned Single Judge was upheld, meaning thereby that the interference with the notifications impugned was sustained. The respondents in the Union of India carried an appeal before the Supreme Court against the judgment in the writ appeal resulting in SLP No.11878/2015. In the said proceeding, the Supreme Court had passed an interim order dated 07.12.2015, wherein the following as extracted was provided:- Pending further orders, we direct that subject to the petitioners releasing 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s before the respective High Courts assailing the impugned notifications dated 27.03.2008 and 10.06.2008 stood dismissed. The Supreme Court also clarified that the judgment shall not affect the amount of excise duties already refunded prior to the two impugned notifications providing for modification of excise duty exemption and such refunds are not to be re-opened. It was also provided that the pending refund applications are to be decided as per the impugned notifications bringing in the modification. The implication of the judgment dated 22.04.2020 of the Supreme Court in Civil Appeal No. No.2256-2263 of 2020 arising out of SLP(C) No.28194-28201-2010 and other similar appeals would be that the excise duty exemption granted under the Nort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns that had been made to the product concerned. The grievance of the petitioner in this writ petition is that the application of the petitioner for fixing of the special rate which was made on 13.06.2021, has not yet been given a final consideration by the Principal Commissioner, GST, Guwahati. 10. Considering the limited grievance raised, we dispose of this writ petition directing the Principal Commissioner of GST, Guwahati to pass a reasoned order on the application of the petitioner dated 13.06.2021 requesting for fixation of a special rate. By requiring the Principal Commissioner, GST, Guwahati to pass an order we mean that the Principal Commissioner, GST may pass any reasoned order as may be advisable under the law by either accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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