Bombay High Court

HINDUSTHAN INSULATORS AND INDUSTRIES LIMITED THR. AUTHO. REPRE. AJAY SINGHversusTHE STATE OF MAHARASHTRA THR. DEPARTMENT OF GOODS AND SERVICES TAX AND ORS

Decided: 18 August 2026
Disposal: Disposed Off

Holding

The representation for issuance of Form ‘C’ shall be decided within two weeks from the communication of the order.

Summary

Hindusthan Insulators and Industries Ltd filed a writ petition seeking issuance of Form ‘C’ for a Central Sales Tax transaction of Rs.1,23,39,436.70. The State of Maharashtra contended that the petitioner’s representation to the Nodal Officer should be decided within a stipulated period. The Court directed that the representation be decided within two weeks from the communication of the order. Accordingly, the petition was disposed of, but the Court kept open the liberty to file a fresh petition if needed. No substantive discussion on merits was recorded beyond the procedural direction.

Issues considered

What is the appropriate time-frame for deciding a representation to the Nodal Officer for issuance of Form ‘C’ in a CST transaction?

Subjects

Central Sales Tax
Form C
Nodal Officer
Writ Petition
Procedural Direction
Petition Disposed

Judgment

                                                              42-WP-10409-2026.doc


            IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                    CIVIL APPELLATE JURISDICTION
              WRIT PETITION NO. 10409 OF 2026
Hindusthan Insulators and Industries Limited .....Petitioner
                   Versus
State of Maharashtra and Ors.                          .....Respondents
                                  .....
Mr. Ajinkya Udane, for the Petitioner.
Ms. Shruti D. Vyas, Addl. G. P. a/w Mr. Aditya R. Deolekar, A.G.P., for
the Respondent-State.
                                  ..…
                                    CORAM : M. S. KARNIK &
                                            SANDESH D.PATIL, JJ.
                                    DATE   : 18th AUGUST 2026
P.C.:-

1.        Learned Counsel for the Respondent No.1-State states that if a
representation is made to the concerned Nodal Officer for issuance of
Form ‘C’ to the Petitioner in respect of Central Sales Tax transaction
amounting to Rs.1,23,39,436.70/-, the said representation for
issuance of Form ‘C’ shall be decided within a period of two weeks
from the communication of this Order.


2.        Accordingly, Writ Petition No.10409 of 2026 stands disposed of.


3.        Liberty to file a fresh Petition is kept open.




(SANDESH D.PATIL, J.)                                  (M. S. KARNIK, J.)



Manisha                                                                      1/1
              Digitally signed by
MANISHA       MANISHA
              BALKRISHNA
BALKRISHNA    TALEKAR
TALEKAR       Date: 2026.08.20
              13:18:52 +0530

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