9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 267 - HC - GSTPurchase of High Speed Diesel Oil - inter-state purchase - concessional rate of tax - rejection on the ground of failure to download C Forms - post GST implementation situation. HELD THAT - In the case of Ramco Cements, M/S. THE RAMCO CEMENTS LTD. VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE ADDITIONAL COMMISSIONER (CT) 2018 (10) TMI 1529 - MADRAS HIGH COURT this Court allowed the petitions filed by the assessed and directed the Revenue to permit the petitioners assessees to download C Forms. It is not in dispute that though an intra court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today. Thus there is no dispute that the instant petition falls clearly within the four corners of Ramco Cements matter - petition allowed.
Issues Involved:
Inter-state purchase of High Speed Diesel Oil on concessional rate of tax under GST regime using 'C' forms. Analysis: The main issue in this case revolved around the petitioner's inter-state purchases of High Speed Diesel Oil on concessional tax rates using 'C' forms both before and after the introduction of the Goods and Services Tax (GST) regime. The petitioner faced difficulties in downloading the 'C' forms post-GST implementation, leading to a denial of access by the Revenue Department. The legal position was clarified by referring to previous judgments, including the 'Ramco Cements matter' where the court allowed assessees to download 'C' forms. Another judgment in 'Southern Cotspinners Coimbatore Private Limited' reiterated the need for Assessing Authorities to apply the rationale of the Ramco Cements decision to pending assessments until stayed or reversed. The court emphasized that decisions like Ramco Cements are applicable to all dealers seeking benefits, not just parties involved in the specific case. The judgment highlighted the importance of following precedent set by previous decisions, such as the Ramco Cements case, where the court directed Revenue to permit downloading of 'C' forms for eligible assessees. It was noted that an intra Court appeal against the Ramco Cements decision was pending but unnumbered, indicating the continued validity of the ruling. Furthermore, a subsequent judgment in W.P.No.12520 of 2019 reiterated the application of the Ramco Cements principle to pending assessments until further orders. The court made it clear that the instant writ petition fell within the scope of these established precedents, emphasizing the need for uniform application of legal principles by Assessing Authorities in the state. In conclusion, the court allowed the instant writ petition, directing the Revenue Department to take necessary action within a specified timeframe not exceeding 5 working days from the date of the order. The judgment reiterated the significance of adhering to established legal principles and precedents in resolving disputes related to tax concessions and access to necessary forms under the GST regime. The decision provided clarity on the rights of dealers to avail concessional tax rates on inter-state purchases of High Speed Diesel Oil and emphasized the obligation of Assessing Authorities to follow established legal precedents until modified or reversed by higher authorities.
|
