2026-VIL-389-MAD
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SGST High Court Cases

GST - Issuance of C-Form from 01.07.2017 onwards for purchase of Extra Neutral Alcohol (ENA) as input for manufacture of Alcoholic Liquor – Denial from issuance of C-Forms for the purchase of ENA from other States on the ground that the GST regime does not enable issuance of C-Forms - The Ld. Single Judge directed the State to issue C-Forms to the respondent-assesseee until necessary amendment is brought to the statute to exclude ENA from the ambit of GST - State appeal against the Ld. Single Judge order, contending that for the period from 01.07.2017 till 12.11.2024, the respondents are liable to be taxed in terms of GST Act and they are not entitled for any C-Forms - HELD – The GST Council was not in a position to take a decision on goods known as ENA and they have consciously decided to maintain status quo, which naturally should be construed as the situation which was prevailing prior to 01.07.2017. Therefore, the manufacturers of Alcoholic liquor for human consumption, who are dependents on supply of ENA from other States has to be provided with C-Forms, if they are entitled. They cannot be denied their right of trade, which is a fundamental right - The indecision of the Council of GST cannot create impediments to the right of trade of the respondent. The respondent is entitled to be issued C-Forms for the purchase of ENA from other States for the period prior to the amendment excluding ENA from GST - The State is directed to issue C-Forms to the respondent, subject to compliance of other statutory requirements – The writ appeal is dismissed
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