2020 (3) TMI 1151

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....T - HC (Judgement / Order / Decisions)<br>Dated:- 5-2-2020<br>W.P.(T). No. 6963 of 2016, 6965 of 2016, 6988 of 2016, 7014 of 2016 - -<br>CST, VAT & Sales Tax<br>Mr. H.C. Mishra And Mr. Deepak Roshan, JJ. For the Petitioners: Mr. Sumeet Gadodia, Mr. Ritesh Gupta, Mr. Anjani Nandan, Ms. Neha, For the Respondents : Mr. Atanu Banerjee, Sr.S.C.-III JUDGMENT As the same question is involved....

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....sis of Form-C. A raid was conducted in the premises of the petitioners, and it was found that the High Speed Diesel purchased by the petitioners for manufacturing process, were not being used fully in the manufacturing process, rather they were being used for other purposes also, and accordingly, it was found that the petitioners had committed the offence under section 10(d) of the Central Sales T....

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....the penalty was imposed under Section 10-A of the CST Act, and it was categorically stated that for deletion of High Speed Diesel from their CST registration, they have been advised to move to the High Court. 6.It is thus clear that the matter before the Appellate Authority was not the deletion of the High Speed Diesel from the CST registration, rather the matter was only regarding the penalty ....

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....enalty upon the petitioners under Section 10-A of the CST Act. Both these issues are separate issues, and it cannot be said that the decision in the appeals filed by the petitioners would depend upon the decision of the High Court in the other pending writ applications. Irrespective of the results in the writ applications filed challenging the deletion of High Speed Diesel from the CST registratio....