The petitioner continues to be entitled to the ‘C' Forms after the CGST Act, 2017. Consequently, the directions issued by the learned Single Judge are upheld. The appeal is accordingly dismissed.
Issue of Form C —– The State-appellant is aggrieved from the decision of the learned Single Judge and contended that in the absence of Central Sales Tax (CST) Registration the assessee respondent cannot claim a direction to C Forms be issued to it. By the impugned order, the learned Single Judge has directed that C Forms sought not to be issued. The writ petitioner is engaged in mining of minerals out of State of Rajasthan and purchases High Speed Diesel (HSD). That product continuous to be subjected to a State levy under state VAT. The court observed that almost identical situation had arisen before the Punjab and Haryana High Court in Carpo Power Limited Versus State of Haryana & Ors., (2018 (2) GSTL 248). The court observed that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control.
Held that:- The Hon’ble High Court dismissed the appeal and upheld the directions issued by the learned Single Judge.
The petitioner continues to be entitled to the ‘C' Forms after the CGST Act, 2017. Consequently, the directions issued by the learned Single Judge are upheld. The appeal is accordingly dismissed.
Issue of Form C —– The State-appellant is aggrieved from the decision of the learned Single Judge and contended that in the absence of Central Sales Tax (CST) Registration the assessee respondent cannot claim a direction to C Forms be issued to it. By the impugned order, the learned Single Judge has directed that C Forms sought not to be issued. The writ petitioner is engaged in mining of minerals out of State of Rajasthan and purchases High Speed Diesel (HSD). That product continuous to be subjected to a State levy under state VAT. The court observed that almost identical situation had arisen before the Punjab and Haryana High Court in Carpo Power Limited Versus State of Haryana & Ors., (2018 (2) GSTL 248). The court observed that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control.
Held that:- The Hon’ble High Court dismissed the appeal and upheld the directions issued by the learned Single Judge.