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N.K. BHOJANI PVT. LTD. vs. COMMISSIONER OF COMMERCIAL TAXES AND GST
(Orissa High Court)

Hon'ble Judges:

K.S. JHAVERI
K.R.MOHAPATRA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

N.K. BHOJANI PVT. LTD.
Respondent COMMISSIONER OF COMMERCIAL TAXES AND GST
Court Orissa High Court
State

Odisha

Date Jan 30, 2019
Order No.

WP(C) 11979 of 2018

Citation

2019(1) TAXREPLY 2201
Original Order
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ORDER

Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the circular dated 17.08.2017 (Annexure-1) issued by the State Government whereby the persons who are dealing with HSD has been directed to pay GST. The issue was before different High Courts, more particularly, learned counsel for the petitioner has relied upon the decision of Punjab and Haryana High Court in the case of Carpo Power Limited –v- State of Haryana and Ors., which was disposed of on 28.03.2018, more particularly paragraphs-26, 27 and 28, reads as under: “xxx                xxx                 xxx 26. The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws. There cannot be any o....

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