Special rate fixation request must be decided by a reasoned order under the excise exemption notification regime.

A request for fixation of a special rate under Notification No. 20/2007-CE had not been finally considered, and the relief sought was limited to a decision on the basis of actual value addition under the exemption regime. In these circumstances, the competent GST authority was directed to decide the application by a reasoned order within one month. The authority was given liberty to accept or reject the request in accordance with law.

---

---

Issues: Whether the Principal Commissioner of GST, Guwahati should be directed to decide the petitioner's application for fixation of a special rate under Notification No. 20/2007-CE.

Analysis: The petition was confined to the grievance that the petitioner's application dated 13.06.2021 seeking fixation of a special rate had not been finally considered. The relief sought related to determination of a special rate on the basis of actual value addition under the notification regime governing excise duty exemption. In these circumstances, a direction to the competent authority to take a reasoned decision within a stipulated time was considered appropriate.

Conclusion: The application for fixation of a special rate was directed to be decided by a reasoned order within one month, with liberty to accept or reject the request in accordance with law.

---