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TMI Blog2019 (8) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it would inquire into the correctness of the Petitioner s claim, however, the same should be done expeditiously as delay in issuing C-Form lead to increase in costs for the Petitioner. It is, in these circumstances, that it would be appropriate that Respondent No.3 would hear the Petitioner before taking view on the eligibility of the Petitioner for the C-Form as claimed by them. Petition disposed off. - WRIT PETITION NO. 2030 OF 2019 - - - Dated:- 8-8-2019 - M.S. SANKLECHA S.C. GUPTE, JJ. Shri Shriram Sridharan for Petitioner. Mr. V.A. Sonpal, Special Counsel with Jyoti Chavan, AGP for Respondents. Mrs. Kavita Mohad, Deputy Commissioner of State Tax. P.C. : This petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 or any officer of the State Tax under the CST Act to reject the application for C-Form filed by a dealer. It is submitted that once a party is registered under the CST Act as a dealer, then the dealer is permitted to purchase the goods as defined under Section 2(d) of the CST Act from other states, then the issue of C-Form is obligatory upon the Respondents. In case, it is later found that the Petitioner had obtained C-Form in respect of goods which was not used for intended purpose, then it is always open to the Respondents to invoke the provisions of the CST Act and the Rules framed thereunder by imposing penalty upon the Petitioner. 4 In support, our attention was drawn to the decision of this court at the interim stage in V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would not satisfy the definition of Mining as provided in Mines and Minerals (Development Regulation) Act, 1957. Thus it is submitted that when at the threshold the Revenue is satisfied that the Petitioner is not in the business of mining, it is not obligatory to issue the C-Form and thereafter take penal proceedings. 6. We have considered the rival submissions. In the peculiar facts of the present case, if the mere declaration by a Petitioner that he is carrying out mining activities is prima facie not found to be acceptable, then it is not necessary for the Sales Tax Authorities to first issue C-Form and then start an inquiry. In such circumstances, it would inquire into the correctness of the Petitioner s claim, however, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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