2023 (7) TMI 1543 - HC - GST

Seeking issuance of a direction to the respondents to issue C form to the petitioner company - HELD THAT - It is not disputed that the issue involved in the present case is no more res integra and is squarely covered by the ratio of the judgment rendered by this Court in the case of HINDUSTAN ZINC LIMITED SOUTH WEST MINING LTD. KHETAN BUSINESS CORPORATION PVT. LTD. ARORAS JK NATURAL MARBLES LIMITED VERSUS STATE OF RAJASTHAN THROUGH THE PRINCIPAL SECRETARY DEPARTMENT OF FINANCE SECRETARIAT JAIPUR THE COMMISSIONER COMMERCIAL TAXES DEPARTMENT THE COMMERCIAL TAXES OFFICER 2018 (5) TMI 1871 - RAJASTHAN HIGH COURT where it was held that It is held that the respondents are liable to issue C Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioners having had to pay any amount on account of the respondents wrongful refusal to issue C Forms the petitioners shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax. It is held that the respondents are liable to issue C Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioner having had to pay any amount on account of the respondents wrongful refusal to issue C Forms the petitioner shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax - petition allowed.

Summary

The Rajasthan High Court, comprising Hon'ble Chief Justice Augustine George Masih and Hon'ble Justice Vinit Kumar Mathur, addressed a writ petition filed by the petitioner seeking a directive for the issuance of "C" forms for purchasing High Speed Diesel. The petitioner contended that they previously acquired diesel against "C" forms for manufacturing activities under the pre-GST regime. However, the issuance of these forms was denied following an amendment to the CST Act, specifically Clause (d) of Section 2, which altered the definition of 'Goods.'

The Court noted that the matter was not "res integra" and was already resolved in the case of Hindustan Zinc Limited Vs. State of Rajasthan & ors. (S.B. Civil Writ Petition No. 5506/2018), decided on May 18, 2018. Consequently, the current writ petition was allowed under the same terms. The Court held that the respondents are obligated to issue 'C' Forms for High Speed Diesel used in mining through interstate trade. Additionally, if the petitioner paid excess tax due to the wrongful refusal of 'C' Forms, they are entitled to a refund or adjustment from the relevant authorities. The authorities must process such claims within twelve weeks upon receiving a written request and requisite documents from the petitioner. The stay petition was resolved accordingly.