Point of law: Goods other than the goods mentioned in section 2(d) of the CST Act as amended by section 13 of the Taxation Laws (Amendment) Act, 2017 are not covered by the GST Act, the CST Act has been amended to restrict the definition of goods to those commodities which for the present are not covered by the GST Act. Evidently therefore, dealers dealing in or claiming usage of commodities falling within the ambit of the definition of “goods” as per the amended section 2(d) of CST Act were required to be registered under the CST Act to get the benefit of reduced rate of tax under section 8 thereof. Such dealers may also be dealing in commodities other than those falling within the ambit of the amended section 2(d) of the CST Act and would, therefore, be required to be registered under the respective GST Act also.

ORDER :

SONIA GOKANI, J.

1. By way of these petitions, the petitioners are seeking following reliefs:

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A. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith activate registration certificate of the Petitioners on the online portal under the CST Act;

B. This Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to allow the Petitioners to file returns and generate C form declarations under the CST Act for purchase of natural gas for use in manufacture of finished products;

C. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to direct the Respondents to forthwith the Respondents to forthwith activate registration certificate of the Petitioners on the online portal under the CST Act and allow the Petitioners to file returns and generate C form declarations under the CST Act for purchase of natural gas for use in manufacture of finished products;

D. Ex parte ad interim relief in terms of prayer C may kindly be granted;

E. Such further reliefs as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which act of kindness your petitioners shall forever pray.”

2. The petitioners are before this Court raising an identical question of law which now stands concluded with the decision of the Apex Court rendered in case of The Commissioner of Commercial taxes & ANR vs. The Ramco Cements Ltd as well as with the decision of this Court in case of Gaurav Contracts Company vs. State of Gujarat passed in Special Civil Application Nos.6348 and 5353 of 2019.

2.1 Relevant findings and observations of this Court in case of Gaurav Contracts Company vs. State of Gujarat (supra) are as follow:

“8.The petitioners by separate letters dated 17.12.2018 addressed to the Central Sales Tax Officer requested him to incorporate “High Speed Diesel” in the Central Sales Tax Registration Certificate for the purpose of mining. It is further stated therein that they have made on-line applications dated 13.12.2018 and that the original registration certificates have been given along with the application dated 6.12.2018. A perusal of the snapshot of the commodity amendment details shows that against commodity type goods in mining under the heading commodity name, High Speed Diesel has been inserted and the effective date is 24.10.2018. By the impugned letters dated 27.2.2019, the second respondent informed the petitioners that they had made applications for incorporation of HSD and LDO as commodity in the CST for mining activity. Guidance is sought for from the Deputy Commissioner of Commercial Tax as to whether HSD and LDO can be incorporated in CST commodity. He has further stated that after guidance is received, action will be taken for amendment and that the petitioner’s online applications has been approved through oversight, which is being kept in abeyance. After guidance is received, HSD and LDO shall be incorporated in CST Commodity.

9. In the aforesaid backdrop three questions arise for consideration:

(i) Whether the authority under section 7 of the CST Act has any power to review or keep in abeyance an order passed by it on the ground of seeking guidance from the superior authority?

(ii) Whether upon the coming into force of the Taxation Laws (Amendment) Act, 2017 whereby the definition of goods in the CST Act came to be amended, CST Registrations of dealers other than those dealing in the specified goods would automatically become inactive? and

(iii) Whether a dealer who is registered under the Goods and Services Tax Act cannot also be registered under the CST Act, when the CST Act requires a person who deals in or claims usage of the goods specified thereunder to be registered under that Act for getting the benefit of reduced rate of tax under sec