Punjab and Haryana High Court: Petitioner had filed this petition before a 2-Judge Bench of Ajay Kumar Mittal and Sudip Ahluwalia, JJ., under Article 226 of the constitution in nature of mandamus.
Petitioner was engaged in the business of manufacturing of glass containers for which he purchased gas from GAIL (India) Ltd. and Bharat Petroleum Corporation Limited to be used in the manufacturing of goods which included taxable goods. As per the registration certificate petitioner was registered under the Haryana VAT Act, 2003 as well as Central Sales Tax Act, 1956. Petitioner was procuring Form ‘C’ and it was issuing the same to the suppliers from time to time. The taxation law was amended in 2017. The petitioner was unable to file the online quarterly returns R-1 for the period July 2017 to June 2018. It was brought before Court that the Excise and Taxation Commissioner issued instructions for issuance of ‘C’ Forms for the purchases made after 01-07-2017.
High Court without expressing any opinion on the merits of the case directed respondent to take decisions on the letter sent by petitioner. [Hindustan National Glass & Industries Ltd. v. State of Haryana, 2018 SCC OnLine P&H 2245, decided on 20-12-2018]
