Challenge to Trade Circular No. 47T 2017 Withdrawn; Petitioner Directed to Represent to Commissioner of State Tax The challenge to Trade Circular No. 47T of 2017 was rendered moot as it had been withdrawn. The petitioner's grievance regarding the non-issuance of Form ...
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Challenge to Trade Circular No. 47T 2017 Withdrawn; Petitioner Directed to Represent to Commissioner of State Tax
The challenge to Trade Circular No. 47T of 2017 was rendered moot as it had been withdrawn. The petitioner's grievance regarding the non-issuance of Form C for purchasing natural gas was addressed by directing them to make a representation to the Commissioner of State Tax. The court instructed the assessing officer to review the representation within two weeks and make a decision in accordance with the law. The petitioner was allowed to withdraw the petition with all contentions left open for future reference.
Issues: Challenge to Trade Circular No. 47T of 2017 | Issuance of Form C for natural gas purchase from Gujarat
Analysis: 1. The petitioner sought to quash Trade Circular No. 47T of 2017 dated 11th July, 2017, but it was pointed out that the circular had been withdrawn on 14th February, 2019. Therefore, the challenge to the circular no longer existed.
2. The main grievance of the petitioner was the non-issuance of Form C for its purchase of natural gas from Gujarat, used in manufacturing polyester staple fiber. The petitioner argued that despite changes in the definition of "goods" under the Central Sales Tax Act, the officers should not be bound by the withdrawn circular in interpreting relevant sections of the Act.
3. The court directed the petitioner to make a representation to the Commissioner of State Tax along with its assessing officer, explaining the case for the issuance of Form C for the purchase of natural gas from Gujarat. This representation was to be submitted by a specified date.
4. The Respondent and the assessing officer were instructed to review the petitioner's representation within two weeks of its submission, after giving the petitioner an opportunity to be heard. The decision was to be made in accordance with the law.
5. The Respondent assured that once the Sales Tax portal for Form C application was open, the petitioner would be notified to file the representation online. Any delay in opening the portal would not extend the time for the Commissioner Sales Tax to process the petitioner's application.
6. Ultimately, the petitioner was granted permission to withdraw the petition, and all contentions were kept open for future reference.
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