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2020 (2) TMI 127 - HC - VAT and Sales TaxLevy of CST - HSD - issuance of Form C - HELD THAT:- In the case on hand, when the authority itself has granted amendment by adding HSD in the CST as well as in the VAT registration of the writ applicant No.1 for the purpose of using the same in the mining & electricity generation activity of the writ applicant No.1-Company, the respondent No.2 could not have declined to grant permission to issue “C” Form under the provisions of the CST Act. Issue decided in the case of GAURAV CONTRACTS COMPANY VERSUS STATE OF GUJARAT [2019 (6) TMI 802 - GUJARAT HIGH COURT] where it was held that there being no power vested in the authority to review its order under section 7 of the CST Act or to keep such order in abeyance, the stand of the second respondent in the impugned letters dated 27.2.2019 informing the petitioners that their on-line applications had been approved through oversight and that High Speed Diesel would be included in CST commodity after obtaining guidance of the higher authority cannot be countenanced even for a moment. Application allowed.
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