TMI Blog2020 (2) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - R/SPECIAL CIVIL APPLICATION NO. 13397 of 2019 - - - Dated:- 23-1-2020 - MR. J.B. PARDIWALA AND MR. BHARGAV D. KARIA JJ. Appearance: MR RASESH H PARIKH(3862) for the Petitioner(s) No. 1,2 MR.HEMANG H PARIKH(2628) for the Petitioner(s) No. 1,2 NOTICE SERVED BY DS(5) for the Respondent(s) No. 1,2,3 ORAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper in the interest of justice. 3. The brief facts of the case are as under; 3.1 The writ applicant No.1. is engaged in the business of manufacturing and marketing of cement. The writ applicant No.1 is registered under the Value Added Tax Act, 2003 as well as under the Central Sales Tax Act, 1956 vide Registration TIN No. 24121500241 and 24621500241 respectively. 3.2 It is the case of the writ applicants that pursuant to introduction of Goods Services Tax Act, 2017 (for short the GST ), the writ applicant No.1 is also registered with the GST Authorities. 3.3 The writ applicant No.1 is using the High Speed Diesel (HSD) in the mining activities, and for that purpose, the writ applicant No.1 needs to purchase the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, both dated 23rd August, 2018, the State Tax Officer amended the CST and VAT registration of the writ applicant No.1 by adding the HSD in the registration of the writ applicant No.1 for using the same in the Mining Electricity generation activity. It is also mentioned in the aforesaid two communications that the CST and VAT registrations are active and valid from 30th June, 2017. 3.8. According to the writ applicants, the writ applicant No.1 has also filed requisite quarterly returns under the CST Act. 4. Mr. Dave, the learned counsel appearing for Mr. Parikh, the learned counsel appearing for the writ applicants submitted that as the registration of the writ applicant No.1 is still not cancelled, the respondent No.2 could not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant observations of the said decision; 12. Proceeding to the third question, namely, whether a dealer who is registered under the Goods and Services Tax Act cannot be registered under the CST Act, though the CST Act requires the person who deals in or claims usage of the goods specified thereunder to be registered under that Act for getting the benefit of reduced rate of tax under section 8 thereof, upon the coming into force of the Goods and Services enactments, dealers were required to obtain registration under the respective Goods and Services Tax Act for dealing in the goods covered under those Acts. Since for the present, goods other than the goods mentioned in section 2(d) of the CST Act as amended by section 13 of the Taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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