C Form issuance for interstate High Speed Diesel used in mining follows earlier High Court direction.

Liability to issue C Forms for High Speed Diesel procured through inter-State trade for mining purposes is stated to follow the Rajasthan High Court's earlier view in similar writ petitions. The note records that the respondents were required to issue C Forms on the same directions applied in the earlier matters, and that any later ruling by a Division Bench or higher court would govern the parties if inconsistent. The operative point is the continued application of the prior High Court direction on C Forms for such diesel procurement.

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Issues: Whether the respondents were liable to issue 'C' Forms in respect of High Speed Diesel procured for mining purposes through inter-state trade after the commencement of GST.

Analysis: The dispute was treated as covered by the earlier decision of the same High Court in similar writ petitions, where it was held that the respondents were liable to issue 'C' Forms for High Speed Diesel procured for mining purposes through inter-state trade. The present petition was disposed of by applying the same directions, and the Court noted that any later decision by a Division Bench or higher court would bind the parties.

Conclusion: The respondents were held liable to issue 'C' Forms, and the writ petition was allowed.

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