2021 (6) TMI 153

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....MR. JUSTICE KALYAN RAI SURANA For the Petitioner : MS. M L GOPE For the Respondent : SC, GST ORDER Heard Mr. D. Saikia, learned Senior counsel assisted by Ms. M.L. Gope, learned counsel for the petitioner and Mr. S.C Keyal, learned Standing counsel for the GST Department. 2. By filing this writ petition under Article 226 of the Constitution of India, the petitioner, who is a manufac....

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.... orders dated 24.03.2021 passed by the Coordinate Bench of this Court in WP(C) 1644/2021 and WP(C) 2089/2021 and it is submitted that this Court deemed it appropriate that the Commissioner of CGST, Guwahati would consider the application of the petitioners therein claiming for fixation of the special rate and it was provided that till such decision was taken no coercive action would be taken pursu....

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....pecial rate. 5. Opposing the prayer made in the writ petition, the learned Standing counsel for the respondents has submitted that the notice of demand and reminders which are impugned in the present writ petition are merely in the nature of show-cause notice and, as such, he has raised an issue of maintainability of the present writ petition. Accordingly, the issue of maintainability is kept o....