TMI Blog2024 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.19118 of 2020 And W.M.P.No.23691 of 2020 - - - GST - Seeking GST exemption and exemption from TDS - seeking direction to 1st respondent to consider and dispose of the petitioner's representation dated 28.01.2019 - HELD THAT:- The communication dated 15.11.2018 from the Commissioner, Civil Supplies and Consumer Protection Department to the Commissioner, Commercial Taxes and Registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to the petitioner. - Honourable Mr. Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.K.Jeyachandran For the Respondents : Mr.C.Harsha Raj, Additional Govt. Pleader (Tax) ORDER The petitioner is an association of wholesale dealers of kerosene. It is stated that members of the petitioner-association purchase kerosene from public sector oil marketing companie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 51 of the SGST/CGST Acts be taken up with the GST Council for wholesale kerosene suppliers, who purchase PDS kerosene from oil companies and supply the same to fair price shops run by the State Government. In view of this recommendation, learned counsel submits that the 1st respondent should be directed to consider and dispose of the petitioner's representation dated 28.01.2019. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taxes and Registration Department is with regard to raising the issue of exemption from the provisions of Section 51 of the SGST/CGST Acts in respect of wholesale kerosene suppliers, who supply PDS kerosene to fair price shops. In view of these two communications, the petitioner has made out a case for the consideration of the representation dated 28.01.2019. 5. In the facts and circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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