Rejection of application for special rate fixation for delay: HC Stays demand

Calcom Cement India Limited Vs Union of India (Gauhati High Court) Heard Dr. A Saraf, learned Senior counsel assisted by Mr. P Das, learned counsel for the petitioner. Also present Mr. SC Keyal, learned standing counsel for the respondent GST representing respondent Nos. 2 to 4 and Mr. SS Roy, learned CGC for respondent No. 1. The petitioner has challenged an order dated 09.04.2021 passed by the Principal Commissioner, GST, Guwahati, the respondent No. 2 thereby rejecting an application of the petitioner seeking for special rate fixation on the ground of delay. The said order dated 09.04.2021 ...