C-forms after GST remain available for similar dealers where earlier writ ruling continues to govern pending assessments.

The Madras HC treated the dispute over continued access to 'C' forms for inter-State purchase of High Speed Diesel Oil after GST as governed by its earlier writ ruling on the same issue. It held that the earlier decision remained applicable and was not confined to the original parties, and that a subsequent direction required assessing authorities in Tamil Nadu to apply that rationale to pending assessments. On that basis, the petitioner was entitled to the requested relief, and the authorities were directed to take necessary action forthwith.

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Issues: Whether the petitioner was entitled to continue obtaining and downloading 'C' forms for inter-State purchase of High Speed Diesel Oil at concessional rate after the introduction of GST, in view of the earlier decision permitting such benefit.

Analysis: The dispute was treated as covered by the earlier writ decision concerning similar claims for 'C' forms after GST. That decision was treated as holding the field, and a later order had directed all assessing authorities in Tamil Nadu to apply its rationale to pending assessments. The Court treated the earlier ruling as applicable to all similarly placed dealers and not confined only to the parties before it.

Conclusion: The petitioner was entitled to the relief sought, and the respondents were directed to take necessary action forthwith.

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