2026 (3) TMI 1752

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.... C. M. P. No. 24743 of 2024 - -<br>CST, VAT & Sales Tax<br>Honourable Dr Justice G. Jayachandran And Honourable Mr.Justice Shamim Ahmed For the Appellants : Mr.Haja Nazirudeen, Additional Advocate General, Assisted by Mr.C.Harsha Raj, Special Government Pleader For the Respondent : Mr. Joseph Prabakar ORDER G.JAYACHANDRAN J. Intra-Court Appeal is filed by the State, being aggrieved ....

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....ime does not enable to issue C-Forms. 2. Being aggrieved, the respondents have approached this Court seeking a writ of mandamus and succeeded. However, the State was not inclined to issue C-Forms to the respondent in respect of Extra Neutral Alcohol (ENA) products from other states. 3. The Learned Single Judge, in the impugned order had discussed the issue at length and having found that the....

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....ons under the GST Act by making an amendment to Section 9 of the Charging Section, thereby excluding undenatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption. This amendment has come into force with effect from 12.11.2024. The submission of the Learned Additional Advocate General is that for the period from 01.07.2017 till 12.11.2024, th....