Court Orders Revenue Department to Enable Access to 'C' Forms for Concessional Tax Rate Post-GST

The court allowed the writ petition, directing the Revenue Department to enable the petitioner's access to 'C' forms for purchasing High Speed Diesel Oil at a concessional tax rate post-GST implementation, in line with previous judgments like the 'Ramco Cements matter'. The court emphasized uniform application of legal positions established in prior cases, requiring compliance within 5 working days. The petition was allowed without costs, leading to the closure of the connected miscellaneous petition.

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Issues:
1. Entitlement to purchase High Speed Diesel Oil at concessional tax rate post-GST implementation.
2. Access to download 'C' forms for inter-state purchases.
3. Application of legal position established in previous judgments.

Analysis:
1. The main issue in the judgment revolves around the petitioner's entitlement to purchase High Speed Diesel Oil at a concessional tax rate post the implementation of Goods and Services Tax (GST). The petitioner had been purchasing the oil at a 2% tax rate using 'C' forms, but faced challenges in accessing these forms after the introduction of GST. The Revenue Department blocked access to 'C' forms for such purchases, citing ineligibility post-GST implementation. The legal position on this matter was previously considered in the 'Ramco Cements matter', where a judgment allowed assessees to download 'C' forms for such purchases.

2. The judgment refers to a series of previous legal decisions, including the 'Ramco Cements matter' and a subsequent order in 'Southern Cotspinners Coimabatore Private Limited case'. These judgments established the principle that until the order in the 'Ramco Cements matter' is stayed or reversed, Assessing Authorities in Tamil Nadu must apply the same rationale to pending assessments. The court emphasized that decisions like the one in 'Ramco Cements matter' are applicable to all dealers seeking benefits, not just those directly involved in the specific case.

3. The court, after considering the legal trajectory of the case and the precedents set by previous judgments, allowed the instant writ petition. It directed the Revenue Department to take necessary action within 5 working days from the date of the order to comply with the decision. The judgment reiterated that the legal position established in previous cases must be followed in similar matters, ensuring uniform application of the law. The writ petition was allowed, with no costs incurred, and the connected miscellaneous petition was closed as a result of the decision.

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