Court orders prompt decision on Declaration Form 'C' for natural gas purchases, ensuring due process The court disposed of the petition without detailed examination, directing Respondent No.2 to decide on the pending letters within one month, ensuring due ...
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Court orders prompt decision on Declaration Form 'C' for natural gas purchases, ensuring due process
The court disposed of the petition without detailed examination, directing Respondent No.2 to decide on the pending letters within one month, ensuring due process and a hearing opportunity for the petitioner. The case focused on the petitioner's challenges in obtaining Declaration Form 'C' for natural gas purchases following the amendment act, emphasizing the importance of prompt decision-making by the relevant authority.
Issues: - Petition for issuance of Declaration Form 'C' for purchase of Natural Gas - Quashing of instructions dated 24.9.2018 for issuance of 'C' Forms after 1.7.2017 - Failure to receive response for issuance of 'C' Form - Direction sought for action on letters dated 27.7.2018 and 29.9.2018
Analysis: 1. The petitioner, engaged in manufacturing, sought a writ of mandamus for the issuance of Declaration Form 'C' for the purchase of Natural Gas used in manufacturing goods and captive power generation. Additionally, a writ of certiorari was requested to quash instructions issued after 1.7.2017 (Annexure P-7).
2. The petitioner, registered under Haryana VAT Act and Central Sales Tax Act, purchased natural gas for manufacturing and power generation. Despite being entitled to Form 'C' procurement, faced issues with online returns filing post the Taxation Laws (Amendment) Act, 2017. Letters requesting 'C' Form issuance were sent to respondents, but no response was received. Consequently, the present writ petition was filed.
3. The counsel for the petitioner highlighted the lack of action on the letters dated 27.7.2018 and 29.9.2018 sent to the concerned respondents. The court, after hearing the arguments, disposed of the petition without delving into the case's merits. Respondent No.2 was directed to decide on the letters within one month, following due process and affording the petitioner an opportunity for a hearing.
This judgment primarily addressed the petitioner's grievances regarding the issuance of 'C' Form for natural gas purchases post the amendment act, emphasizing the need for a timely decision by the concerned authority.
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