9911796707
TMI Blog2019 (9) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the main writ petition itself can be disposed of. 4. The business activity and the purpose for which High Speed Diesel is used is articulated in paragraph No.5 of the affidavit filed in support of the instant writ petition, which reads as follows: '5. It is submitted that, even after introduction of GST Act, 2017, the petitioner effected inter-state purchase of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 position as of today is that, the above said issue came up for consideration before another Hon'ble Judge of this Court in a batch of writ petitions i.e., W.P.Nos.19458 to 19460 of 2018 etc., being a batch of 71 writ petitions and a common order came to be passed by a Hon'ble Single Judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rn Cotspinners Coimbatore Private Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimbatore 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 within the State of Tamil Nadu to apply the rationale of the decision to all pending assessments. The Petitioner in this Writ Petition has stated on affidavit that it is unable to download the 'C' forms from the websites as the same stand blocked from use. Upon enquiry with the Assessing Authorities, they have been informed that the benefit of the decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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