Court directs CGST to consider special rate application & refrain from coercive action The court disposed of the petition, directing the Principal Commissioner, CGST, Guwahati, to consider the petitioner's applications for special rate ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Court directs CGST to consider special rate application & refrain from coercive action
The court disposed of the petition, directing the Principal Commissioner, CGST, Guwahati, to consider the petitioner's applications for special rate fixation and refrain from coercive action until completion of the consideration process.
Issues: Challenge to demand notice for excise duty refund and request for fixation of special rate
The judgment addresses the challenge to a demand notice dated 22.03.2021, directing the petitioner to repay excise duty refunded along with interest without considering the petitioner's request for a special rate fixation as per Notification No.20/2008 Central Excise. The petitioner asserts eligibility for the special rate under the notification but claims that the authority has not yet considered their application. The petitioner had previously submitted representations for special rate fixation for financial years 2011-12 to 2014-15, similar to a previous case where the court directed consideration of representations without coercive action. The respondent did not object to the petitioner's request. Consequently, the court disposed of the petition, directing the Principal Commissioner, Central Goods & Service Tax, Guwahati, to consider the petitioner's applications and refrain from coercive action until such consideration is completed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
