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TMI Blog2019 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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. - W.P.Nos.17533 and 17540 of 2019 And W.M.P.No.17014 & 17024 of 2019 - - - Dated:- 27-6-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, they could not download the 'C' forms. When the petitioner enquired with the respondent Department, the petitioner was informed that after introduction of GST regime on and with effect from 01.07.2017, the petitioner was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax i.e., at 2% and therefore, the Department's site has been blocked to deny access to the petitioner and other similarly placed persons from downloading 'C' forms. It may not be necessary to advert to those facts any further, as there is virtually no dispute on the factual aspects of the matter as well as the obtaining legal position as of today. 6. The undisputed obtaining legal pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g assessments. This position is not disputed. 9. In other words, there is no disputation or disagreement that the instant writ petitions clearly fall within the four corners of Ramco Cements order as well as the aforesaid order of another Hon'ble Single Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in 'Southern Cotspinners Coimbatore Private Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimabatore Private Limited case and the same read as follows: ' 5. In such circumstances, till such time the order of this court in the case of M/s. Ramco Cements Ltd (supra) is either stayed or reversed it is incumbent upon all Assessing Authorities with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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