https://www.taxtmi.com/caselaws?id=358035 Natural gas continued to be covered by the CST framework after GST, and the concessional Form C mechanism was not withdrawn for inter-State purchases used in electricity generation. The text states that the GST enactments had not displaced CST treatment for natural gas because the levy under the CGST and HGST provisions had not been brought into force by notification, so Form C remained available. It further states that section 7(2) is broad enough to include liability under the Haryana GST law, and that continuing CST registration, together with liability under the State tax law, satisfied the registration basis for obtaining Form C and related refund or adjustment relief where excess tax had been recovered. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 17 Jun 2019 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358035 Natural gas continued to be covered by the CST framework after GST, and the concessional Form C mechanism was not withdrawn for inter-State purchases used in electricity generation. The text states that the GST enactments had not displaced CST treatment for natural gas because the levy under the CGST and HGST provisions had not been brought into force by notification, so Form C remained available. It further states that section 7(2) is broad enough to include liability under the Haryana GST law, and that continuing CST registration, together with liability under the State tax law, satisfied the registration basis for obtaining Form C and related refund or adjustment relief where excess tax had been recovered. Case-Laws VAT and Sales Tax Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358035