2019 (7) TMI 277 - HC - VAT and Sales Tax

Concessional rate of tax - purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power - 'C' forms not downloaded - HELD THAT - There is no disputation or disagreement that the instant writ petitions clearly fall within the four corners of M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) 2018 (10) TMI 1529 - MADRAS HIGH COURT where it was held that The respondents are directed to permit these petitioners to download 'C ' forms, as has been done in the past for the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. It follows as a natural sequitur that prayers in the instant writ petitions deserve to be acceded to and therefore instant writ petitions stand allowed - Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not be more than 5 working days from the date of receipt of a copy of this order. Petition allowed.

Summary

Issues Involved:
Purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power under the Goods and Services Tax regime.

Analysis:
The central issue in this case revolves around the purchase of High Speed Diesel Oil for power generation and distribution under the GST regime. The petitioner had been purchasing the oil at a concessional rate of tax at 2% using 'C' forms. However, after the introduction of GST, they were unable to download the 'C' forms and were informed by the Revenue Department that they were no longer entitled to the concessional rate. This led to the blocking of access to 'C' forms for the petitioner and others in a similar situation. The factual aspects and legal position were not in dispute.

The legal position was clarified based on previous judgments, notably the 'Ramco Cements matter' where the court allowed assessees to download 'C' forms and directed Revenue to permit the same. Another judgment in a similar matter emphasized the need to apply the rationale of the Ramco Cements decision until stayed or reversed. The court highlighted that decisions like these are applicable to all dealers seeking benefits, not just parties involved in the specific cases.

Given the precedents and legal clarity provided by previous judgments, the court allowed the instant writ petition. It directed the Revenue Department to take necessary action within 5 working days from the date of the order. The decision was made in line with the trajectory of the case and the legal principles established in the previous judgments. The writ petition was allowed without costs, ensuring compliance with the directives within the specified timeframe.