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TMI Blog2019 (7) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... PUTER CELL [ 2019 (6) TMI 495 - MADRAS HIGH COURT ] where it was held that this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners assessees to download 'C' forms. Petition allowed - decided in favor of appellant. - Mr. Justice M. Sundar For the Petitioner : Mr.B.Ramesshkumar For the Respondents : Ms.G.Dhanamadhri Government Advocate ORDER Mr.B.Ramesshkumar, learned counsel on record for writ petitioner and Ms.G.Dhanamadhri, learned Government Advocate on behalf of all the three official respondents are before this Court. 2. With consent of learned counsel on both sides, main writ petition is taken up for disposal. 3. There is no disputation or disagreement between the two le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of electricity and other forms of power. 5. The petitioner was making inter-state purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of 'C' forms. After introduction of 'Goods and Services Tax' ('GST' for brevity), petitioner continued to purchase High Speed Diesel Oil, but, however, they could not download the 'C' forms. When the petitioner enquired with the Revenue 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle Judge held that till such time the order of Ramco Cements is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale and the principle laid down in Ramco Cements with regard to pending assessments. This position is not disputed. 9. In other words, there is no dispute or disagreement that the instant writ petition falls clearly within the four corners of Ramco Cements case 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 Coimabatore Private Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimabatore Private Limited case and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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