2019 (5) TMI 1175 - HC - VAT and Sales Tax

Issuance of Declaration Form 'C' - purchase of Natural Gas used as fuel for manufacturing of goods for sale and captive power generation for the manufacturing of taxable domestic goods - The petitioner was unable to file the online quarterly returns R-1 for the period July, 2017 to June, 2018 as while uploading the return, a message was being displayed that 'there is no obligation found corresponding to this TIN Number'. Accordingly, the petitioner sent a letter dated 27.7.2018 (Annexure P-5) to respondent No.3 for issuance of 'C' Form, but to no effect. HELD THAT - We dispose of the present petition by directing respondent No.2 to take a decision on the letters dated 27.7.2018 and 29.9.2018 (Annexures P-5 and P-6, respectively), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of the certified copy of the order.

Summary

Issues:
- Petition for issuance of Declaration Form 'C' for purchase of Natural Gas
- Quashing of instructions dated 24.9.2018 for issuance of 'C' Forms after 1.7.2017
- Failure to receive response for issuance of 'C' Form
- Direction sought for action on letters dated 27.7.2018 and 29.9.2018

Analysis:
1. The petitioner, engaged in manufacturing, sought a writ of mandamus for the issuance of Declaration Form 'C' for the purchase of Natural Gas used in manufacturing goods and captive power generation. Additionally, a writ of certiorari was requested to quash instructions issued after 1.7.2017 (Annexure P-7).

2. The petitioner, registered under Haryana VAT Act and Central Sales Tax Act, purchased natural gas for manufacturing and power generation. Despite being entitled to Form 'C' procurement, faced issues with online returns filing post the Taxation Laws (Amendment) Act, 2017. Letters requesting 'C' Form issuance were sent to respondents, but no response was received. Consequently, the present writ petition was filed.

3. The counsel for the petitioner highlighted the lack of action on the letters dated 27.7.2018 and 29.9.2018 sent to the concerned respondents. The court, after hearing the arguments, disposed of the petition without delving into the case's merits. Respondent No.2 was directed to decide on the letters within one month, following due process and affording the petitioner an opportunity for a hearing.

This judgment primarily addressed the petitioner's grievances regarding the issuance of 'C' Form for natural gas purchases post the amendment act, emphasizing the need for a timely decision by the concerned authority.