https://www.taxtmi.com/caselaws?id=360930 The court held that the petitioner is entitled to C-Form under the CST Act, 1956 for high speed diesel purchases, as high speed diesel is not governed by the CGST Act, 2017. The petitioner's CST registration remains valid post-GST migration, and non-issuance of C-Form due to non-utilization before 1-7-2017 was deemed irrelevant. The court directed the respondents to issue the C-Form to the petitioner and ordered each party to bear its own costs. en-us Fri, 18 May 2018 00:00:00 +0530 Tue, 25 Dec 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360930 The court held that the petitioner is entitled to C-Form under the CST Act, 1956 for high speed diesel purchases, as high speed diesel is not governed by the CGST Act, 2017. The petitioner's CST registration remains valid post-GST migration, and non-issuance of C-Form due to non-utilization before 1-7-2017 was deemed irrelevant. The court directed the respondents to issue the C-Form to the petitioner and ordered each party to bear its own costs. Case-Laws GST Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360930