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Issuance of "C" form after implementation of GST

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The petitioner challenged the circular dated 17.08.2017 issued by the State Government whereby the persons who are dealing with HSD has been directed to pay GST. The issued had already been decided by Punjab &Haryana High Court in case of Carpo Power Limited –v- State of Haryana & Ors., decided on 28.03.2018 and thereafter approved by Supreme Court. Writ petition disposed of observing that since the circular dated 17.8.2017, which is partially quashed by Punjab & Haryana High Court and has been approved by the Hon’ble Supreme Court, the authorities are bound to implement all decisions referred to above and act in accordance with the ratio of those decisions. — N.K. Bhojani Pvt. Ltd. Vs. Commissioner of Commercial Taxes And Gst [2019] 08 TAXLOK.COM 102 (Orissa)