In this case, petitioner seeks to pursue their challenge against demand for interest and penalty in the present writ petition. Matter will be list on 19.05.2021.
Recovery proceedings –—-- The petitioner challenge the impugned notice dated 28.12.2020 being demand-cum-show-cause notice, thereby seeking refund of Rs. 86,71,178/-. The counsel for the petitioner referred to the two separate orders dated 24.03.2021 passed by the Coordinate Bench of this Court and 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. The counsel for the respondents 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.
Held that:- The Hon’ble High Court issued notice of motion returnable on 19.05.2021. Further, directed the respondent to dispose of the application submitted by the petitioner, for fixation of special rate within a period of 4(four) weeks and till such decision is taken, no coercive measure be taken against the petitioner. Further directed that till next date of listing, the respondents shall not insist of compliance of notice issued to the HDFC bank requiring remittance of Rs. 86,71,178/- and the bank shall not remit the said amount to the respondent.
In this case, petitioner seeks to pursue their challenge against demand for interest and penalty in the present writ petition. Matter will be list on 19.05.2021.
Recovery proceedings –—-- The petitioner challenge the impugned notice dated 28.12.2020 being demand-cum-show-cause notice, thereby seeking refund of Rs. 86,71,178/-. The counsel for the petitioner referred to the two separate orders dated 24.03.2021 passed by the Coordinate Bench of this Court and 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. The counsel for the respondents 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.
Held that:- The Hon’ble High Court issued notice of motion returnable on 19.05.2021. Further, directed the respondent to dispose of the application submitted by the petitioner, for fixation of special rate within a period of 4(four) weeks and till such decision is taken, no coercive measure be taken against the petitioner. Further directed that till next date of listing, the respondents shall not insist of compliance of notice issued to the HDFC bank requiring remittance of Rs. 86,71,178/- and the bank shall not remit the said amount to the respondent.