9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 950 - HC - VAT / Sales TaxMaintainability of application - issue already attained finality - Refusal to issue Form-C - natural gas purchased by petiitoner in the course of inter- state trade or commerce and used by it for the generation of electricity - HELD THAT - The writ application merits acceptance, keeping in view the fact that adjudication in the case of Carpo Power Limited 2018 (4) TMI 146 - PUNJAB AND HARYANA HIGH COURT , which has already attained finality for the Special Leave to Appeal (supra), already declined on 13th August, 2018. The respondents are directed to issue C form to the petitioner - Application allowed.
Issues:
Controversy regarding issuance of 'C' Forms for interstate trade of High Speed Diesel for mining purposes. Analysis: The judgment discusses the resolution of the controversy raised in the writ application based on previous adjudications. The counsel for the petitioner highlights the relevance of earlier cases like Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. and Carpo Power Limited Vs. State of Haryana and Ors. The court emphasizes that there have been no amendments to the provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules, and declaration Form C post-GST implementation. It is clarified that the usage of 'C' Form is not restricted solely to resale purposes but also includes purchase for various other specified uses, as outlined in the CST Act. The judgment stresses that the registration granted under Section 7(2) of the CST Act remains valid until cancelled under Section 7(4), which has not been invoked in this case. The court further emphasizes that the Parliament has retained high speed diesel among the defined 'goods' under Section 9 of the GST Act. The judgment asserts that the respondents are obligated to issue 'C' Forms to the petitioner company, and any failure to do so is deemed unauthorized by law. Drawing parallels with the case of Carpo Power Limited, the court rules in favor of the petitioners, directing the respondents to issue 'C' Forms for High Speed Diesel procured for mining purposes through interstate trade. The judgment allows for refund or adjustment of any excess tax paid due to the respondents' wrongful refusal to issue 'C' Forms, with a stipulated processing time of twelve weeks upon claim submission by the petitioners. In conclusion, the court allows the writ application, citing the finality of the adjudication in the case of Carpo Power Limited and the declined Special Leave to Appeal. The judgment grants the petitioner's prayer in line with the order in the Hindustan Zinc Limited case, directing the respondents to issue 'C' Forms to the petitioner company.
|
