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TMI Blog2019 (7) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.A.N.R.Jayapratap, learned junior standing counsel accepts notice on behalf of all the five respondents. 2. With the consent of both the learned counsel i.e., counsel for writ petitioner as well as the Revenue counsel, the main writ petition itself is taken up for disposal, though this writ petition is listed before this Court today under the caption 'FOR ADMISSION' in the motion list. 3. Both the learned counsel submitted, without any disputation or disagreement, that the entire matter turns on a very narrow compass and therefore, main writ petition itself can be disposed of. 4. The central theme of this writ petition is purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'Ramco Cements matter'. 7. In the Ramco Cements order, this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners dealers 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 a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt as well as other High Courts, 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 this matter has taken at the admission stage, it follows as a natural sequitur that the instant writ petition stands allowed. Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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