2021 (9) TMI 264

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....>CST, VAT & Sales Tax<br>Hon&#39;ble Shri Justice Goutam Bhaduri Shri Neelabh Dubey, counsel for the petitioner. Shri Alok Bakshi, Addl.A.G. for the State. Heard on application for grant of interim relief. Learned counsel for the petitioner would submit that the issue is covered by the judgement rendered by this court in WPT No.83/2018 on 18/05/2018 (Annexure P-2). He would submit that....

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....can always be charged. It is further submitted that the petition otherwise would become infructuous by 15/08/2021. Learned State counsel would submit that the reply is under preparation. Perused the judgement passed by the coordinate bench of this court. For the sake of brevity para 39 of the judgement is reproduced hereunder:- "39. On the basis of aforesaid analysis, it is held ....

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.... diesel to be within the ambit and sweep of the CGST Act, 2017. Thus, the petitioner&#39;s registration certificate under the CST Act, 1956 is still valid for the goods defined in Section 2(d) of the CST Act, 1956, including high speed diesel, and the petitioner is entitled for issuance of C-Form for inter-State purchase / sale of high speed diesel against the said C-Form. Accordingly, th....