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    <title>2021 (12) TMI 904 - GAUHATI HIGH COURT</title>
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    <description>The Court found in favor of the petitioner, granting interim relief by staying the operation of the impugned order and recovery notices until the next hearing date. The Court deemed the writ petition maintainable despite the availability of an alternative remedy, citing a pure question of law regarding the applicability of the extended limitation period. The petitioner&#039;s timely filing of applications for fixing special rates during the COVID-19 pandemic, in line with the extended limitation period, was upheld. The matter was scheduled for further hearing on 10.01.2022.</description>
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      <description>The Court found in favor of the petitioner, granting interim relief by staying the operation of the impugned order and recovery notices until the next hearing date. The Court deemed the writ petition maintainable despite the availability of an alternative remedy, citing a pure question of law regarding the applicability of the extended limitation period. The petitioner&#039;s timely filing of applications for fixing special rates during the COVID-19 pandemic, in line with the extended limitation period, was upheld. The matter was scheduled for further hearing on 10.01.2022.</description>
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