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2021 (5) TMI 930

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....ABLE MR. JUSTICE N. KOTISWAR SINGH Advocate for the Petitioner : MS. M L GOPE Advocate for the Respondent : SC, GST ORDER The Court proceedings have been conducted through video-conference. 2. Heard Ms. N. Hawelia, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned Standing Counsel, GST. 3. Issue notice, returnable within six weeks. 4. As Mr. Keyal, learned Standing Coun....

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.... extent of cent percent, because of which the petitioner also established his industry in Assam. However, subsequently, some changes were brought in by the Revenue Authorities by reducing the rate of exemption which led to a series of litigation ultimately reaching the Hon'ble Supreme Court. The Hon'ble Supreme Court repelled the challenge to the changes made in the rate of excise duties payable a....

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....led this writ petition challenging the demand notice dated 01.01.2021. 8. It has been submitted by Ms. Hawelia, learned counsel for the petitioner, that some similar writ petitions are also pending before this Court claiming similar relief against the authorities against such similar demand notice issued for refund the amount already released to the industries. In this regard, learned counsel for....

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.... to the demand notice dated 01.01.2021 and 09.02.2021 impugned in this writ petition." 9. Learned counsel for the petitioner has prayed for similar interim relief, to which the Ld. Standing Counsel for the GST has not raised serious objection. 10. Accordingly, in the meantime, it is directed that the respondent No.2, i.e., Commissioner, Central Goods and Service Tax, Guwahati shall dispose of th....