H D Enterprise vs State Of Gujarat on 2 May, 2019
376. Strong reliance was placed upon the decision of the
Punjab and Haryana High Court in Cargo Power Limited v.
State of Haryana and others, (2018) 53 GSTR 24 (P&H),
wherein the court has held that even after the implementation
of the Central Goods and Services Tax Act, the items
mentioned in amended entry 54 are governed by the CST Act.
Further, a notification under section 9(2) of the Haryana Goods
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C/SCA/6348/2019 JUDGMENT
and Services Tax Act, 2017 not having been issued, natural
gas continues to be covered under the CST Act. The court
further noted that the registration certificate given to the
petitioner therein under the CST Act had not been cancelled till
date and that as per section 7(4) of the CST Act, the
registration certificate granted has to be amended or cancelled
and that such provisions had not been invoked.