High Court orders "C" forms post-GST Act, 2017, for mining diesel, grants refunds.

The High Court allowed the writ petition challenging the non-issuance of "C" forms post-GST Act, 2017 implementation. Relying on a previous judgment involving Hindustan Zinc Limited, the Court directed the issuance of "C" forms for High Speed Diesel used in mining through interstate trade. Petitioners were entitled to refunds or adjustments if they had paid extra due to the wrongful refusal of "C" forms. Authorities were instructed to process such claims within twelve weeks. The decision was based on the precedent set in the Hindustan Zinc Limited case, emphasizing the binding nature of decisions by higher courts.

---

---

Issues:
Challenge to non-issuance of "C" form post-GST Act, 2017 implementation.

Analysis:
The High Court heard a writ petition challenging the respondent's failure to issue a "C" form after the GST Act, 2017 came into effect. The petitioner sought a directive for the issuance of the "C" form under the Central Sales Tax, 1956. The petitioner's counsel referred to a previous judgment in a similar case and urged the court to decide the matter accordingly. The respondent's counsel, however, was unsure about the status of any appeal against the previous judgment. The Court noted that a similar issue had been resolved at the Principal Seat, Jodhpur, in a case involving Hindustan Zinc Limited, where directions were given to issue "C" forms for High Speed Diesel used in mining through interstate trade.

The Court referred to the judgment in the Hindustan Zinc Limited case, where it was held that the respondents must issue "C" forms for High Speed Diesel used in mining through interstate trade. If petitioners had to pay extra due to the wrongful refusal of "C" forms, they were entitled to refunds or adjustments from the authorities who collected the excess tax. The concerned authorities were directed to process such claims within twelve weeks of receipt. The present writ petition was allowed based on the principles established in the Hindustan Zinc Limited case. The Court emphasized that any decision by a Division Bench or Higher Court would be binding on the parties involved.

---