2021 (3) TMI 1368 - HC - Central Excise

Application for fixing a special rate including the ad-on - HELD THAT - No observation on the merit of the claim of the petitioner nor on the maintainability of the representation is made and it would be up to the Principal Commissioner GST or any other authority of the Department who may take up the representation to pass any reasoned order as may be advisable under the law. The writ petition stands closed.

Summary

The High Court of Gauhati ordered the petitioner to file an application for fixing a special rate within a week. If filed, authorities can pass any necessary order. No further action required if application is not filed. The court clarified it is not making any judgment on the merit of the claim. The writ petition is closed based on the petitioner's statement.