2021 (9) TMI 825

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....e with Sh. Amar Pratap Singh, Advocate. Sh. J. A. Hamal, Advocate. Respondent(s) Through: Sh. Jagpaul Singh, CGSC. ORDER 1. After hearing M/s Amrinder Singh along with Amar Pratap Singh and J. A. Hamal, learned counsel for the petitioner and Sh. Jagpaul Singh, learned counsel for the respondents, we are of the view that there is no point in keeping the matter pending and, accordingly, we procee....

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.... the additional fixation of special rate of exemption in certain cases. 3. The petitioner by means of this writ petition is seeking directions to adjudicate the applications filed by it for fixing special rate of valued addition in terms of notification dated 14.11.2002 as amended vide notifications dated 27.03.2008 and 10.06.2008. The said applications were field by the petitioner on 09.07.2020 ....

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.... not available to the respondent authorities for rejecting the applications. 6. In view of the aforesaid facts and circumstances, we dispose of this petition with the direction to the respondent No.3, Assistant Commissioner Central Goods and Services Tax Division, Jammu to consider the above applications of the petitioner for fixation of a special rate in terms of the notifications referred to ab....