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of <h1>Court orders petitioner to file special rate application within a week. Authorities may act upon filing. No judgment on claim merit.</h1> <h3>M/s NORTH EAST HI TECH Versus THE UNION OF INDIA AND 2 ORS THROUGH THE FINANCE SECRETARY MINISTRY OF FINANCE TO THE GOVT. OF INDIA, NORTH BLOCK, PARLIAMENT HOUSE, NEW DELHI, COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, ASSAM, DEPUTY COMMISSIONER CGST DIVISION TINSUKIA CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE TINSUKIA</h3> The High Court of Gauhati ordered the petitioner to file an application for fixing a special rate within a week. If filed, authorities can pass any ... Application for fixing a special rate including the ad-on - HELD THAT:- No observation on the merit of the claim of the petitioner, nor on the maintainability of the representation is made and it would be up to the Principal Commissioner, GST or any other authority of the Department, who may take up the representation to pass any reasoned order as may be advisable under the law. The writ petition stands closed. The High Court of Gauhati ordered the petitioner to file an application for fixing a special rate within a week. If filed, authorities can pass any necessary order. No further action required if application is not filed. The court clarified it is not making any judgment on the merit of the claim. The writ petition is closed based on the petitioner's statement.
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