TMI Blog2021 (9) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the final adjudication of the entitlement of the petitioner's C-Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they are entitled for issuance of C-Form. It is contended the petitioner is using the high speed diesel for manufacture of cement 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 writ petition when the authoritative judgment holds the field that petitioner are entitled non-issuance of C-Form would be aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inues 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 1-7-2017, as the definition of goods as defined in Section 2(d) of the CST Act, 1956 has been amended prior to coming into force of the CGST Act, 2017 from 1-7-2017 which includes high speed diesel. Further, under Section 9(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 seeking issuance of C Form to the petitioner for said goods. Taking into such fact and the fact that in case the C-Form is subsequently found to be wrongly issued or obtained then it is always within the power of the State to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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