GAURAV CONTRACTS COMPANY Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Mr Utkarsh Sharma, learned Assistant Government Pleader waives service of notice of rule on behalf of the respondents in both the petitions.

(2.) Since common questions of law are involved in both these petitions, the same were taken up for hearing together and are decided by this common judgment.

(3.) The facts stated briefly are that the petitioners in each case are partnership firms and are dealers registered under the Central Sales Tax Act , 1956 (hereinafter referred to as the " CST Act "). In both the cases, the petitioners are engaged in operating mines, for which purpose they require heavy earth moving machinery and for which diesel is required. Since the petitioners were intending to purchase such diesel in the course of inter-State trade and commerce, they made an application dated 13.10.2018 for incorporation of High Speed Diesel Oil in the registration certificate under the CST Act . The petitioners also addressed letters dated 17.12.2018 to the jurisdictional officer informing him of the on-line application made for incorporation of diesel in the registration certificates under the CST Act . In both the cases, the on-line applications made by the petitioners were allowed and the registration certificate was approved. The petitioners have placed on record a copy of the snapshot of the website of the Commercial Tax Department which clearly reflects the same. The fact that addition of High Speed Diesel Oil as eligible goods for use in mining had been approved with effect from 24.10.2018 was also visible on the website. However, thereafter, the petitioners received letters dated 27.2.2019 of the jurisdictional authority informing the concerned petitioner that the application for amendment of registration certificate had been erroneously approved because the concerned officer was seeking guidance of the superior authority on the issue and till such time, the approval for amendment of registration certificate under the CST Act has been put on hold. Being aggrieved, the petitioners have filed the present petitions.