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2019 (6) TMI 819 - HC - VAT and Sales TaxNon-issuance of C-Forms - Circular No. 47T of 2017 dated 11th July, 2017 - HELD THAT - After the withdrawal of the impugned Trade Circular No. 47T of 2017 dated 11th July, 2017, the officers of the sales tax would not be constrained by the above circular in interpreting sections 2(d) and 8(3) of the Central Sales Tax Act, 1956. It would be appropriate that the Petitioner make a representation to Respondent No. 2 Commissioner of State tax with copy to its assessing officer being Dy. Commissioner of State (E-635) setting out its case/claim for the issuance of C Form on purchase of natural gas from Gujrat. This representation would be made by the Petitioner on or before 18th June, 2019. The Respondent No. 2 and/or Dy. Commissioner of State Tax (E-635) will dispose of the representation on merits after hearing the Petitioner in accordance with law within two weeks from the date of the Petitioner filing its representation. Mr. Sonpal, learned counsel for the Respondents state that in case Sales Tax portal for making application in Form C qua the Petitioner is opened then the Petitioner's would be informed of the same. The Petitioner will then file its representation online. It is made clear that the delay in opening of the portal will not extend the time for the Commissioner Sales Tax to deal with the Petitioner's application. Mr. Patkar seeks leave to withdraw the Petition. The Petition is allowed to be withdrawn.
Issues:
Challenge to Trade Circular No. 47T of 2017 | Issuance of Form C for natural gas purchase from Gujarat Analysis: 1. The petitioner sought to quash Trade Circular No. 47T of 2017 dated 11th July, 2017, but it was pointed out that the circular had been withdrawn on 14th February, 2019. Therefore, the challenge to the circular no longer existed. 2. The main grievance of the petitioner was the non-issuance of Form C for its purchase of natural gas from Gujarat, used in manufacturing polyester staple fiber. The petitioner argued that despite changes in the definition of "goods" under the Central Sales Tax Act, the officers should not be bound by the withdrawn circular in interpreting relevant sections of the Act. 3. The court directed the petitioner to make a representation to the Commissioner of State Tax along with its assessing officer, explaining the case for the issuance of Form C for the purchase of natural gas from Gujarat. This representation was to be submitted by a specified date. 4. The Respondent and the assessing officer were instructed to review the petitioner's representation within two weeks of its submission, after giving the petitioner an opportunity to be heard. The decision was to be made in accordance with the law. 5. The Respondent assured that once the Sales Tax portal for Form C application was open, the petitioner would be notified to file the representation online. Any delay in opening the portal would not extend the time for the Commissioner Sales Tax to process the petitioner's application. 6. Ultimately, the petitioner was granted permission to withdraw the petition, and all contentions were kept open for future reference.
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