TaxTMI 
TaxTMI 
2021 (5) TMI 931
X X X X Extracts X X X X
X X X X Extracts X X X X
....5-2021<br>WP(C)/2842/2021 - -<br>Central Excise<br>HONOURABLE 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tive for the industrial development of this region, to the 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....asion. Accordingly, being aggrieved, the petitioner has filed 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 relea....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... coercive measure be taken against the petitioner pursuant 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, C....