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TMI Blog2019 (6) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... eader accepts notice on behalf of all the three respondents. 3. With the consent of both the learned counsel i.e., counsel for writ petitioners as well as the Revenue counsel, the main writ petitions itself are taken up for disposal, though these writ petitions are listed before this Court today under the caption 'FOR ADMISSION' in the motion list. 4. Both the learned counsel submitted, without any dispute or disagreement, that the entire matter turns on a very narrow compass and therefore, the main writ petitions itself can be disposed of. 5. The central theme of both these writ petitions is purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power. 5. In both these writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In the Ramco Cements matter, this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners assessees to download 'C' forms. It is not in dispute (as submitted by the learned counsel for Revenue) 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. In other words, Ramco Cemets authored by another Hon'ble Judge of this Court is holding the field as of today. 8. Post Ramco Cements matter, a similar situation came up before another Hon'ble Single Judge vide W.P.No.12520 of 2019 and the same came to be disposed of on 26.04.2019. In the said order, learned Single Judge held that ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, one of which has been confirmed by the Supreme Court, are decisions in rem, applicable to all dealers that seek benefit thereunder, of course, in accordance with law. 6. In the aforesaid circumstances and in the light of the order passed above, this Writ Petition is allowed. Consequently, necessary action to be taken by the department, forthwith. No costs. Connected Miscellaneous Petition is closed.' 10. In the light of the narrative supra and in the light of the trajectory, which these matters has taken at the admission stage, it follows as a natural sequitur that the instant writ petitions stand allowed. Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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