The levy of GST on high speed diesel and issuance of C-Form has been the subject matter of the writ petition when the authoritative judgement holds the field that petitioner are entitled non-issuance of C-Form would be against the order of High Court.
Issuance of C Forms ——–The petitioner counsel submitted that the issue is covered by the judgment rendered by this court on 18/05/2018. The petitioner/company are not being issued the C- Form otherwise which has been held by this court that they are entitled for issuance of C-Form. The petitioner is using the high speed diesel for manufacture of steel and are procuring the same of Indian Oil. He prayed for that under the circumstances the State may be directed to issue the C-Form and any consequence thereof if it is found the C-Form is wrongly been obtained by the petitioner they would be exposed for the penalty and levy of the GST at the higher rate which can always be charged. The respondent counsel sought time for filing reply. The court observed that in case the C-Form is subsequently found to be wrongly issued or obtained then it is always within the power of the State to charge a higher rate of GST payable alongwith the penalty for which the petitioner shall always be exposed.
Held that:- The Hon’ble High Court directed that the State shall issue C-Form to the petitioner which would be subject to the final adjudication of the entitlement of the petitioner's C-Form and if it is found that the petitioner were not entitled to get the C-Form, then in such case they shall be liable for the consequences of penalty and higher rate of GST and other measures which are provided under the law. Listed the case after six weeks.
The levy of GST on high speed diesel and issuance of C-Form has been the subject matter of the writ petition when the authoritative judgement holds the field that petitioner are entitled non-issuance of C-Form would be against the order of High Court.
Issuance of C Forms ——–The petitioner counsel submitted that the issue is covered by the judgment rendered by this court on 18/05/2018. The petitioner/company are not being issued the C- Form otherwise which has been held by this court that they are entitled for issuance of C-Form. The petitioner is using the high speed diesel for manufacture of steel and are procuring the same of Indian Oil. He prayed for that under the circumstances the State may be directed to issue the C-Form and any consequence thereof if it is found the C-Form is wrongly been obtained by the petitioner they would be exposed for the penalty and levy of the GST at the higher rate which can always be charged. The respondent counsel sought time for filing reply. The court observed that in case the C-Form is subsequently found to be wrongly issued or obtained then it is always within the power of the State to charge a higher rate of GST payable alongwith the penalty for which the petitioner shall always be exposed.
Held that:- The Hon’ble High Court directed that the State shall issue C-Form to the petitioner which would be subject to the final adjudication of the entitlement of the petitioner's C-Form and if it is found that the petitioner were not entitled to get the C-Form, then in such case they shall be liable for the consequences of penalty and higher rate of GST and other measures which are provided under the law. Listed the case after six weeks.