Bgr Mining And Infra Limited vs. State Of Chhattisgarh

Held

The Court disposed of the writ petition by directing respondents No. 1 and 2 (State of Chhattisgarh and Deputy Commissioner of Commercial Taxes, Korba Division) to take an appropriate decision on the petitioner's representation dated December 9, 2019. This decision was to be made considering the judgment rendered by the High Court in W.P. (T) No. 83 of 2018, decided on May 18, 2018. The authorities were directed to decide the matter at the earliest, preferably within 45 days from the receipt of the order. The Court explicitly stated that it had not expressed any opinion on the merits of the case, and the authorities were expected to take a decision promptly. The issue of whether the petitioner was entitled to generate Form C after July 1, 2017, was not decided on merits but was to be addressed by the respondents in light of the previous High Court judgment.

Facts

The petitioner, BGR Mining And Infra Limited, sought a writ to address the blockage of its online portal for issuing Form C under the Central Sales Tax (CST) Act, 1956. The petitioner, registered under both the CST Act and GST, applied for CST registration on September 18, 2018, and received the certificate on September 18, 2019. Entitled to purchase High Speed Diesel and Petrol at concessional rates, the petitioner needed to furnish Form C to the oil company. However, the online portal displayed a message stating, "You Cannot apply for Online Form after 01/July/2017," preventing the generation of the required form. Despite approaching the authorities, the petitioner received no positive response, leading to the filing of the writ petition. The petitioner's establishment is located in Korba, Chhattisgarh.

Key Issues

1. Whether the petitioner is entitled to generate Form C under the CST Act, 1956, for purchases made after July 1, 2017, despite the online portal's restriction. Petitioner's contention: The petitioner argued that they are entitled to purchase High Speed Diesel and Petrol at concessional rates under Section 8(4) of the CST Act, 1956, read with the CST Rules, 1957, and that the online portal's restriction preventing the generation of Form C after July 1, 2017, is erroneous. They relied on a previous judgment of the Chhattisgarh High Court in W.P. (T) No. 83 of 2018 (Shree Raipur Cement Plant vs State of C.G. and Ors) which dealt with similar facts and circumstances. Revenue's contention: The counsel for the State had no objection to the limited relief sought by the petitioner.