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2019 (5) TMI 395 - HC - GSTIssuance and usage of 'C' forms post GST - Vires of Circular dated 17.08.2017 (Annexure-1) issued by the State Government - levy of GST on persons who are dealing with HSD - HELD THAT:- The circular dated 17th August, 2017, which is partially quashed by Punjab and Haryana High Court and has been approved by the Hon’ble Supreme Court. Other High Courts also have taken a similar view - In that view of the matter, it will not be appropriate to now enforce the circular dated 17.8.2017 and the circular of 1st November, 2018 will prevail along with the judgments which are referred herein above, the authorities are bound to implement all decisions referred to above and we are approving the ratio laid bound those decisions and we direct the State Government to follow and act in accordance with the ratio of those decisions. Petition disposed off.
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