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<h1>Petitioner allowed one week to serve petition copies; Department restrained from enforcing surety bonds pending returnable date</h1> <h3>M/s. GODREJ CONSUMER PRODUCTS LTD Versus UNION OF INDIA AND 2 ORS, NEW DELHI, THE COMMISSIONER GUWAH, THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICE TAX, GUWAHATI</h3> HC permitted the petitioner to serve sufficient copies of the writ petition on the learned standing counsel within one week. Until the next returnable ... Determination of Special Rates in respect of the materials/components which are used by the petitioner for its manufacturing purposes - HELD THAT:- The petitioner is permitted to serve sufficient copies of writ petition on the learned standing counsel within 1(one) week from today. Till the next returnable date it is directed that the Department shall not enforce the surety bonds furnished by the petitioner without leave of this Court. It is, however, made clear that the pendency of this case shall not bar to decide upon the applications submitted by the petitioner seeking special rates and which are stated to be pending before the respondent departments. Writ petition challenges potential enforcement of surety bonds executed under Clause 2.1 of notification No. 17/2008 (Central Excise) and related notification No. 31/2008, following the Apex Court judgment in Union of India -vs- M/s. VVF Ltd. Petitioner submits applications, within sixty days of the financial year, to the Commissionerate for determination of 'Special Rates' for input materials; apprehends enforcement of bonds after the Apex Court upheld the amendment notifications. Bonds on record indicate that a 'satisfaction will have to be arrived at by the Commissioner before the enforcement of such surety bonds' and no notice to enforce has been received. Court issued notice returnable in four weeks; respondent standing counsel accepted notice and was directed to obtain instructions on the pending special-rate applications. Interim direction: 'Till the next returnable date it is directed that the Department shall not enforce the surety bonds furnished by the petitioner without leave of this Court.' Pendency of the writ shall not preclude deciding the petitioner's pending applications for special rates.