https://www.taxtmi.com/caselaws?id=445924 The HC directed the respondent to issue Form C declarations under the Central Sales Tax Act, 1956 for petitioner's Extra Neutral Alcohol (ENA) purchases from outside Tamil Nadu from 01.07.2017 onwards. The court noted that ENA suppliers had been following CST Act and paying taxes accordingly, but assessments were pending due to blocked portal preventing Form C generation. Following the 52nd GST Council Meeting decision on 07.10.2023 to keep ENA for alcoholic liquor manufacture outside GST purview, the court ordered respondents to reopen the web portal for ENA commodity uploads and continue issuing Form C until legislative amendments exclude ENA from GST ambit. The writ petition was disposed of with directions for compliance. en-us Wed, 18 Oct 2023 00:00:00 +0530 Wed, 22 Nov 2023 15:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445924 The HC directed the respondent to issue Form C declarations under the Central Sales Tax Act, 1956 for petitioner's Extra Neutral Alcohol (ENA) purchases from outside Tamil Nadu from 01.07.2017 onwards. The court noted that ENA suppliers had been following CST Act and paying taxes accordingly, but assessments were pending due to blocked portal preventing Form C generation. Following the 52nd GST Council Meeting decision on 07.10.2023 to keep ENA for alcoholic liquor manufacture outside GST purview, the court ordered respondents to reopen the web portal for ENA commodity uploads and continue issuing Form C until legislative amendments exclude ENA from GST ambit. The writ petition was disposed of with directions for compliance. Case-Laws VAT and Sales Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445924