Gujarat High Court
M/S Hindustan Petroleum Corporation ... vs The Deputy Commissioner Of State Tax on 14 November, 2025
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/8843/2025 JUDGMENT DATED: 14/11/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 8843 of 2025
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting Yes No
✔
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M/S HINDUSTAN PETROLEUM CORPORATION LIMITED
Versus
THE DEPUTY COMMISSIONER OF STATE TAX & ANR.
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Appearance:
MR N C SHUKLA(5958) for the Petitioner(s) No. 1
MR APURVA MEHTA for VIJAY H PATEL(7361) for the Petitioner(s) No. 1
MS SHRUNJAL T SHAH ASSISTANT GOVERNMENT PLEADER for the
Respondent(s) No. 1,2
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 14/11/2025
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)
1. Heard learned advocate Mr. Apurva Mehta for learned
advocate Mr. Vijay H. Patel for the petitioner and learned
Assistant Government Pleader Ms. Shrunjal T. Shah for the
respondents.
2. Rule returnable forthwith. Learned Assistant Government
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Pleader Ms. Shrunjal Shah waives service of notice of rule on
behalf of the respondents.
3. Having regard to the controversy involved, which is in a
narrow compass, with the consent of the learned advocates for
the respective parties, the matter is taken up for hearing.
4. By way of this petition under Articles 226 and 227 of the
Constitution of India the petitioner has prayed to quash and set
aside the order dated 11.02.2025 passed in Misc. Application
No. 33 of 2024 in Second Appeal No. 1102 of 2016 passed by
the Gujarat Value Added Tax Tribunal, Ahmedabad (For Short
"the Tribunal") and consequently direct the Deputy
Commissioner of the State Tax, Petroleum-1, State of Gujarat
(hereinafter referred to as the "respondent") to consider in
allowing production of statutory Form 'F' under the provisions
of Central Sales Tax Act, 1956 and Gujarat Value Added Tax
Act, 2003 bearing No. 158386 dated 22.03.2008 amounting to
Rs.6,29,59,345/-.
5. The brief facts leading to filing of present writ petition are
that the petitioner is a Company incorporated under the
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provisions of the Companies Act, 1956 and inter alia is an oil
marketing Company as well as public sector undertaking. The
petitioner has its branch office within the territory of State of
Gujarat.
5.1. The petitioner has obtained valid certificate registered
under the provisions of The Gujarat Value Added Tax Act, 2003
hereinafter referred to as the "GVAT Act") and Central Sales
Tax Act, 1956 ( hereinafter referred to as the "CST Act"). For
the Assessment Year 2003-04, the assessment was made under
the provisions of the GVAT Act. However as per the statutory
requirement, the petitioner was required to furnish Form 'F' for
its branch transfer for the year under consideration. As the
petitioner failed to do so, the Assessing Officer calculated
demand to the tune of Rs.108,59,07,018/- and thereafter the
Assessment Order came to be passed on 26.03.2008.
5.2. Being aggrieved by the Assessment Order dated
26.03.2008 passed by the Assessing Officer, the petitioner
preferred an appeal under the provisions of Section 73 of the
GVAT Act. The appeal came to be dismissed on the ground of
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non-payment of pre deposit by the First Appellate Authority.
However, the Tribunal was pleased to direct the petitioner to
pay an amount of Rs.3,00,000/- as pre deposit and remanded the
matter to the First Appellate Authority.
5.3. It is the case of the petitioner that after the matter being
remanded by the Tribunal, the petitioner appeared before the
First Appellate Authority and was in a position to submit certain
portion of statutory Form 'F'. However, the First Appellate
Authority did not consider such production which led to second
round of litigation being initiated before the Tribunal by way of
preferring Second Appeal, being Second Appeal No. 943 of
2010. In the second round of litigation, the Tribunal was again
pleased to remand the matter to the First Appellate Authority
for consideration of partial production of Form 'F'.
5.4. Thereafter in the third round of litigation, the petitioner
approached before the First Appellate Authority and claimed an
amount to the extent of Rs.63,99,41,576/- as branch transfer on
production of Form 'F'. The First Appellate Authority by way of
order dated 14.10.2016, in the third round of litigation,
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accepted partial production of Form 'F' and branch transfer
amounting to the tune of Rs.63,99,41,576/- was allowed and
transactions to the tune of Rs.89,42,56,896/- were disallowed
for non-production of Form 'F'.
5.5. Being aggrieved by the order dated 14.10.2016 passed by
the First Appellate Authority, the petitioner again preferred
Second Appeal being Second Appeal No. 1102 of 2016 before
the Tribunal. Before the Tribunal, the petitioner again partially
produced Form 'F'. The Tribunal was pleased to allow sales of
Rs.25,43,15,300/- as branch transfer on production of Form 'F'.
However, out of the same one branch transfer to the tune of
Rs.6,29,59,345/- was not considered despite production of Form
'F'. The Tribunal in the third round of litigation dismissed the
claim of the petitioner to the tune of Rs.6,29,59,345/- as the
relevant Form 'F' was in duplicate and not original. It was the
case of the petitioner that the petitioner was in the process of
shifting the premises and, therefore, could not produce the
original Form 'F' to the tune of Rs.6,29,59,345/-. However, the
Tribunal did not accept the contention raised by the petitioner
and dismissed the claim of Rs.6,29,59,345/-.
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5.6. Being aggrieved by the order passed by the Tribunal, the
petitioner preferred Misc. Application No. 33 of 2024 before the
Tribunal praying for submission of statutory Form 'F' being
Form No. 158386 dated 22.03.2008 to the tune of
Rs.6,29,59,345/-. However, the Tribunal rejected the Misc.
Application which has led to filing of the present writ petition.
6. Learned advocate Mr. Apurva Mehta for the petitioner has
raised only one contention about the difficulty faced by the
petitioner for claim of the branch transfer to the tune of
Rs.6,29,59,345/-. Despite subsequent production of original
Form 'F', the Tribunal has rejected the claim of the petitioner. It
was further submitted and assured by learned advocate Mr.
Mehta that the claim of Rs.6,29,59,345/- would be the last claim
of the petitioner in the relevant Assessment Year 2003-04. It
was assured that whatever claim remains on non-production of
remaining Form 'F' for the relevant Assessment Year would not
be contested in future by the petitioner. It was further
submitted that the Tribunal was liberal to accept certain
production of Form 'F', however branch transfer to the tune of
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Rs.6,29,59,345/- was not accepted at the relevant point of time,
as original Form 'F' was not produced. Today, before this Court,
the petitioner has produced original Form 'F' to the tune of
Rs.6,29,59,345/- and requested that the same may be allowed.
7. Per contra, learned Assistant Government Pleader Ms.
Shrunjal T. Shah for the respondent has placed reliance upon
the affidavit-in-reply filed on behalf of the respondent and
submitted that the Assessing Officer has verified the veracity of
the original Form 'F', which is in accordance with law and,
therefore, requested that appropriate order may be passed.
8. Before addressing this sole controversy, it needs to be
observed that the relevant Assessment Year is 2003-04, and
litigation has gone for almost 20 years partially for non-
production of Form 'F'. It is settled law that the assessee is
eligible in reduction rate tax under the Central Sales Tax Act,
1956 on production of Form 'C' for inter state sale and Nil rate
of tax on production of Form 'F' for branch transfer. The
authority has not disputed the fact that the transaction was a
branch transfer and Form 'F' was duly certified and issued by
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the authority.
8.1. The only issue is the production of Form 'F' on piecemeal
basis. The petitioner has produced certain Form 'F' before the
First Appellate Authority and certain portion of Form 'F' before
the Tribunal and now the last Form 'F' is produced before this
Court. The transactions of Rs.6,29,59,345/- were not considered
due to non-production of the original Form. Now the original
Form is produced and verified by the authority. However,
learned advocate Mr. Mehta has assured that the claim of the
amount for which the Form 'F' which are not produced would
not be contested by the petitioner afterwards. The dues
subsequent to non-production of the remaining Form 'F' will be
paid by the petitioner in accordance with law. As the
controversy in the petitioner is in very narrow compass and
relates only to production of Form 'F' and claim of legitimate
right of the petitioner, this Court is inclined to accept the prayer
of the petitioner to the aforesaid extent. Hence, Form 'F' being
Form No. 158386 dated 22.03.2008 to the tune of
Rs.6,29,59,345/- are allowed to be considered in view of the
averments made by the respondents in the affidavit-in-reply
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which reads as under :-
"6. In light of the communication dated 07.10.2025 received from
the office of Range-C, Division-II, Jaipur on E-mail dated
08.10.2025 we hereby verify that the F-Form produced by the
petitioner is true and correct. Copy of the communication dated
07.10.2025 received from the office of Range-C, Division-II,
Jaipur on E-mail dated 08.10.2025 are annexed herewith and
marked as Annexure-R1 (Colly.).
7. The answering respondent further states that as per the
further affidavit filed by the petitioner dated 30.07.2025, waiving
its rights for further claiming any benefit of the balance F-Form
in the future which is available with the petitioner, this Hon'ble
Court may kindly be pleased to pass appropriate order in
accordance law in the interest of justice."
9. In view of the above, the present writ petition is allowed
to the extent of considering of Form 'F' produced by the
petitioner and as verified by the respondent. The respondent
shall ascertain the remaining transactions and the same would
be payable by the petitioner within a period of twelve weeks
from the date of passing of this order.
10. The petition stands disposed of accordingly. Rule is made
absolute to the aforesaid extent.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
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