C-Forms Cannot Be Denied for ENA Supply Since GST Council Deferred Tax Decision: Madras HC

Additional Chief Secretary Vs Southern Agrifurane Industries Private Limited (Madras High Court) The Madras High Court dismissed an intra-court appeal filed by the State against the order of the Learned Single Judge concerning issuance of C-Forms for purchase of Extra Neutral Alcohol (ENA) from other States. The Court noted that ENA is required for the manufacture of alcohol for human consumption as well as industrial purposes, and that after the GST regime came into force on 01.07.2017, the GST Council could not reach a decision on bringing ENA within GST due to differing opinions among its m...