2021 (5) TMI 812

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..... 008 - HELD THAT:- The present petition is disposed of directing the respondent No.2, Principal Commissioner, Central Goods Service Tax, Guwahati to consider the aforesaid applications submitted by the petitioner in accordance with law and till such consideration, no coercive action be taken against the petitioner in terms of the demand notice dated 22.03.2021. Petition disposed off. - WP(C .....

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..... 4. The petitioner submits that the petitioner fulfils the conditions provided in the said notification and as such entitled to fixation of special rate and applied for the same, which however, has not been considered by the authority till date. 5. In this regard, Dr. Saraf, learned Senior counsel for the petitioner submits that a similar issue had arisen before this Court in WP(C) No.973/202 .....

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..... the respondent authorities to consider the said representations filed by the petitioner and till such representations are disposed of, no coercive action be taken against the petitioner. 7. Mr. S.C. Keyal, learned Standing Counsel, GST, has not raised any serious objection to the said submission made by the learned Senior counsel for the petitioner. 8. Accordingly, the present petition is di .....

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