State obliged to issue C’ Forms for the period prior to GST regime

Green Marble House Pvt. Ltd. Vs State of Rajasthan (Rajasthan High Court) Learned counsel for the petitioners, at the outset, clarified that the petitioners have sought direction to the respondents to issue ‘C’ Forms for the period prior to GST regime i.e. prior to 31.03.2017 and prayer clause – (a) be considered accordingly. Having clarified this, learned counsel submitted that the petitioners are engaged in mining activities and thus, entitled for issuance of ‘C’ Forms regardless of the fact that GST regime has come into force. High Court held Declaration forms or ‘C’ Forms...