The Division Bench of the Rajasthan High Court comprising Cheif Justice Pankaj Mithal and Justice Dinesh Mehta has mandated recently that the State is statutorily obliged to issue C forms or declaration forms in spite of the implementation of the Goods and Services Tax (GST) Regime.
The petitioners challenged the impugned action of the respondents-state in not issuing C Form after coming into force of the Goods and Service Tax Act, 2017. It was prayed that the respondent may be directed to issue C form on their official website or on manual basis to the petitioners’ companies– Green Marble House Pvt Ltd and Jyoti Minerals Pvt Ltd as was done earlier.
R S Mankad, for the petitioners, clarified that the petitioners have sought direction to the respondents to issue ‘C’ Forms for the period prior to GST regime i.e. prior to 31.03.2017.
The petitioners engaged in mining activities contested that they were entitled to C Forms in spite of the Goods and Services Tax (GST) regime being in force.
Mr. Bhandawat, counsel for the respondent submitted that “State is not in a position to dispute the aforesaid position.”
The case of Hindustan Zinc Ltd Vs State of Rajasthan & Ors. was considered to reach an informed decision. The case was ruled in favour of the petitioners’ view by a Single Bench which was later affirmed by Division Bench.
Reiterating the statutory obligation on the State to issue C Forms, the Division Bench held that “Needful be done within a period of four weeks from the date when the certified copy of this order is placed before the authority competent to issue ‘C’ Forms along with requisite details and applicable fee.”
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