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TMI Blog2019 (7) TMI 1238X X X X Extracts X X X X X X X X Extracts X X X X ..... s : Ms.G.Dhanamadhri Government Advocate ORDER Mr.S.P.Parthasarthy, learned counsel on record for sole writ petitioner is before this Court. Ms.G.Dhanamadhri, learned Government Advocate accepts notice on behalf of all the three respondents. 2. With consent of both learned counsel i.e., counsel for writ petitioner as well as the Revenue counsel, the main writ petition itself is taken up for dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter'. 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 unnum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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