2020 (2) TMI 127

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....ntroversy involved in the present case, which lies in a very narrow compass, with the consent of the learned counsel appearing for the respective parties, the matter is taken up for final hearing.   3. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs;   "a) Your Lordships may be pleased to admit this petition.   b) Your Lordships may be pleased to issue writ of certiorari quashing and setting aside impugned communication dated 28.06.2019 issued by Respondent No.2 and further be pleased to direct the Respondents to issue Form C to the Petitioner No.1 for the Quarter ended on 31.12.2018 forthwith and for subsequent quarters in....

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....re kept out of the purview of the GST;   (I) Petroleum Crude   (ii) High Speed Diesel (HSD)   (iii) Motor Spirit (commonly known as Petrol)   (iv) Natural Gas   (v) Aviation Turbine Fuel   (vi) Alcoholic liquor for human consumption 3.4 According to the writ applicants, the Ministry of Finance, Department of Revenue, New Delhi issued the Office Memorandum, whereby it is clarified that the amended definition of "goods" as defined under the CST Act will be the goods within the meaning of Section 8(3)(b) of the CST Act. 3.5 The writ applicants requested the respondent No.2- Assistant Commissioner of State GST to permit them to issue Form "C" for purchase ....

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....r the CST Act. In this regard, the learned counsel appearing for the writ applicants has placed reliance on a decision of this Court rendered in the case of Gaurav Contractors Company vs. State of Gujarat, Special Civil Application No.6348 of 2019 with Special Civil Application No.6353 of 2019, dated 2nd May, 2019 to submit that once the writ applicant No.1 is registered under the CST Act, the respondents are required to grant permission to issue "C" Form. 5. Per contra, Mr. Joshi, the learned AGP appearing for the respondents submitted that the definition of "goods' under Section 2(d) of the CST Act, after the same came to be amended by the Taxation Laws (Amendment Act, 2017) is now restricted to the six specified items mentioned th....

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....d to restrict the definition of goods to those commodities which for the present are not covered by the GST Act. Evidently therefore, dealers dealing in or claiming usage of commodities falling within the ambit of the definition of "goods" as per the amended section 2(d) of CST Act were required to be registered under the CST Act to get the benefit of reduced rate of tax under section 8 thereof. Such dealers may also be dealing in commodities other than those falling within the ambit of the amended section 2(d) of the CST Act and would, therefore, be required to be registered under the respective GST Act also. Therefore, the contention that as the petitioners are dealers who are registered under the GST Act, they cannot be registered under ....