TMI Blog2018 (12) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... K.S. Jhaveri And K.R. Mohapatra, JJ. ORDER Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the circular dated 17.08.2017 (Annexure-7) issued by the State Government whereby the persons who are dealing with HSD has been directed to pay GST. The issue was before different High Courts, more particularly, learned counsel for the petitioner has relied upon the decision of Punjab and Haryana High Court in the case of Carpo Power Limited v- State of Haryana and Ors., which was disposed of on 28.03.2018, more particularly paragraphs-26, 27 and 28, reads as under: xxx xxx xxx 26. The provisions of Section 8 of the CST Act, Rule 12 of CST (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances, the writ petition is allowed. It is held that the respondents are liable to issue `C' Forms in respect of the natural gas purchased by the petitioner from the Oil Companies in Gujarat and used in the generation or distribution of electricity at its power plants in Haryana. In the event of the petitioner having had to pay the oil companies any amount on account of the first respondent's wrongful refusal to issue `C' Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax through the oil companies or otherwise. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioner in writing and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. This matter has been examined in Department of Revenue and it has been decided to forward copy of aforesaid judgment dated 28.03.2018 (copy enclosed) of Hon ble High Court of Punjab and Haryana and Order dated 13.08.2018 (copy enclosed) of Hon ble Supreme Court for compliance in the respective States. Encl: As above. Yours faithfully Sd/- (Mahendra Nath) Under Secretary (Sales Tax Section II) Tele:23092419 In that view of the matter, learned counsel for the petitioner contended that now the issue is no more res integra. The law is now settled. However, it has also been endeavoured that all issues or activities which are covered under Section 18 of CGST Act were also req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Chattisgarh by placing reliance upon the reliance upon the decision of Hon ble Punjab Haryana High Court delivered in Capro Power Case (supra) was pleased to hold that Respondents are liable to issue Form C to the petitioner and directed respondents to issue Form C in respect of HSD to be purchased by the petitioner and used in the course of manufacturing of cement. Even, respondents were directed to remove error on their official website and entertain applications, submitted on-line seeking issuance of Form C. (iii) Hindustan Zinc Limited Vs. The State of Rajasthan Ors. Reported in 2018-VIL-233-RAJ:- Similarly, in this case, petitioner being engaged in mining of Zinc was refused to issue Form C with respect to inter-state p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st GST Regime, purchase of six goods for the purpose of being used in manufacturing of any goods other than those six goods, dealers cannot avail the benefit of paying CST at concessional rate by utilizing Form C. In the writ petition filed by the dealer engaged in manufacturing of clinker, the Hon ble Court was pleased to set aside the circular dated 05.08.2017. Taking into consideration, we are of the opinion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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