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of <h1>High Court reaffirms judgment on CST Act Circular, quashes notification, provides consistent direction</h1> <h3>Bharat Coking Coal Ltd., Dhanbad, M/s Central Coal Fields Ltd. Ranchi Versus The State of Jharkhand, Joint Commissioner of Commercial Taxes (Administration), Deputy Commissioner of Commercial Taxes, Union of India, Bharat Petroleum Corporation Ltd.</h3> The High Court of Jharkhand reaffirmed a previous judgment and disposed of writ applications challenging a Circular denying Form-C issuance for goods ... Denial of issuance of Form-C - high speed diesel - definition of ‘goods’ given under Section 2(d) of the CST Act - Circular dated 11.10.2017 - HELD THAT:- The issue involved in these matters is no more res integra, in as much as, the same issue was decided by this Court by a detailed Judgement dated 28.08.2019, passed in WP(T) No.6048 of 2017 [2019 (9) TMI 524 - JHARKHAND HIGH COURT] and analogous matters, whereby taking into consideration the stand of Union of India, and the decisions of the various High Courts across the Country, the impugned notification dated 11.10.2017, issued by the State Government, has already been quashed. Writ applications disposed off. Issues:Challenge to Circular denying Form-C issuance for goods under CST Act.Analysis:The judgment by the High Court of Jharkhand addressed the challenge posed by the petitioners against a Circular issued by the State of Jharkhand's Commercial Taxes Department. The Circular, dated 11.10.2017, denied the issuance of Form-C for various items falling under the definition of 'goods' as per Section 2(d) of the CST Act, specifically highlighting 'high speed diesel'. The Court noted that the issue at hand had already been addressed in a previous detailed judgment dated 28.08.2019 in WP(T) No.6048 of 2017 and similar cases. In that judgment, considering the Union of India's stance and decisions from other High Courts, the impugned notification from the State Government was already quashed.The Court emphasized that the issue in the present matters was no longer res integra, as it had been previously decided in the mentioned judgment from 2019. Therefore, the High Court disposed of the current writ applications in line with the earlier judgment, providing the same directions and observations as outlined in paragraphs 27 and 28 of the prior judgment. Consequently, all the writ applications were disposed of in accordance with the terms of the earlier judgment, effectively bringing the matter to a close.In conclusion, the High Court's judgment in this case reaffirmed the decision made in a previous judgment regarding the denial of Form-C issuance for certain goods under the CST Act by the State of Jharkhand. By upholding the earlier ruling and quashing the impugned notification, the Court provided clarity and resolution to the petitioners' challenge, ensuring consistency and adherence to legal principles.
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