TMI Blog2021 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... rongly 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. Withholding the C-Form in any way will not serve any bodies purpose as the petition will take some time for final hearing. It is directed that the State shall issue C-Form to the petitioner which would be subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re P-2). He would submit that 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. It is contended the petitioner is using the high speed diesel for manufacture of steel and are procuring the same of Indian Oil. The levy of GST on high speed diesel and issuance of C-Form has been the subject matter of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id analysis, it is held that the petitioner is a registered dealer under the provisions of the CST Act, 1956 read with the Rules of 1957 and his registration certificate under the CST Act, 1956 read with the Rules of 1957 continues to be valid for the purpose of inter-State sale and purchase of high speed diesel despite the petitioner having been migrated to the GST regime with effect from 1-7-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly, the respondents shall be liable and are directed to issue C-Form to the petitioner in respect of high speed diesel to be purchased by the petitioner and used in the course of manufacture of cement and for that, it is further directed to rectify and remove the error on their official website and entertain the petitioner's application submitted on-line on the official website s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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