9911796707
TMI Blog2021 (2) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... R, THE COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, GOVERNMENT OF RAJASTHAN, JAIPUR AND THE COMMERCIAL TAXES OFFICER, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE-II, KOTA VERSUS ASI INDUSTRIES LIMITED, (FORMERLY KNOWN AS ASSOCIATED STONES INDUSTRIES KOTAH LIMITED) , UNION OF INDIA, NEW DELHI AND INDIAN OIL CORPORATION LIMITED [ 2019 (11) TMI 1061 - RAJASTHAN HIGH COURT ], which has been followed by this Court as well as the other Coordinate Benches of this Court where it was held that this Court is of the opinion that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner to procure/purchase the High Speed Diesel at concessional rate of tax. 5. Any other order or direction which this Hon ble Court may deem fit, just and proper in the facts and circumstances of the case may also be passed in favour of the petitioner. 2. The issue involved in the present writ petition is no more res integra in view of the judgment passed by the Division Bench of this Court in D.B. Special Appeal (Writ) No. 41/2019 [2019 (30) G.S.T.L. 387 (Raj.)] titled as the State of Rajasthan Others v. ASI Industries Limited others decided on 16-7-2019, which has been followed by this Court as well as the other Coordinate Benches of this Court. 3. Although, Learned Counsel for the respondents has opposed on merits of the case, but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d its control. 5. It is also informed by the Learned Counsel for the petitioner that the SLP has already been dismissed by the Supreme Court against the judgment passed by the Division Bench. 6. Keeping in view the above, the present writ petition is allowed and the respondents are held liable to issue C-Form in the purchase of High Speed Diesel procured by the petitioner-company for mining purposes from inter-State trade. 7. In the event of the petitioner having paid any amount on account of respondents wrongfully refusal to issue C-Form, the petitioner would be entitled to refund/adjustment of the same from the concerned authorities and collect the taxes. The concerned authorities are directed to process the claim within 12 weeks from tod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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