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Case Law Details

Case Name : Enterprises Coal Sales Pvt Ltd Vs Union of India (Supreme Court of India)
Appeal Number : Civil Appeal No 6539 of 2022
Date of Judgement/Order : 12/09/2022
Related Assessment Year :
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Enterprises Coal Sales Pvt Ltd Vs Union of India (Supreme Court of India)

Appellant moved a writ petition before the High Court seeking, inter alia, the following reliefs:

“(i) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.2 to accept, Form C and issue Form E-1 to the petitioner for the goods distained from one State to another [i.e. from their premises to Madhya Pradesh].

(ii) Issue a suitable writ, order or direction in the nature of mandamus commanding the respondent no.2 to grant the benefit of concessional rate of tax to the petitioner after accepting Form C on record.”

The High Court dismissed the writ petition on the ground that:

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