Madras High Court Holds State Must Issue C-Forms for ENA Purchases Pending GST Council Decision and Statutory Amendment
The Madras High Court has ruled that the State cannot deny C-Forms for Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption, as the GST Council had maintained status quo on its tax treatment. The Court directed the State to issue C-Forms until a statutory amendment was enacted, upholding the right to trade.
