Court grants writ petition for concessional tax rate on interstate diesel purchase under GST, orders 'C' form access.

The court allowed the writ petition regarding inter-state purchase of High Speed Diesel Oil under the GST regime at a concessional tax rate using 'C' forms. The Revenue Department was directed to enable access to 'C' forms for such purchases within 5 working days. The decision was based on previous judgments like the 'Ramco Cements matter,' extending the benefit to all dealers. The court's ruling, outlined in Paragraph 10, granted the writ petition without costs, leading to the closure of related petitions and concluding the case.

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Issues:
Inter-state purchase of High Speed Diesel Oil under GST regime at concessional rate of tax using 'C' forms.

Analysis:
The central theme of the case revolved around the petitioner's inter-state purchases of High Speed Diesel Oil at a concessional rate of tax using 'C' forms, post the introduction of Goods and Service Tax (GST). The petitioner faced issues with accessing 'C' forms after the GST regime was implemented. The Revenue Department blocked access to 'C' forms for purchases of High Speed Diesel Oil from other states at the concessional rate of 2%, citing ineligibility post-GST. The factual aspects and legal position were not in dispute.

The legal position was clarified based on previous judgments. Reference was made to the 'Ramco Cements matter,' where the court allowed writ petitions for downloading 'C' forms for similar transactions. Another judgment in W.P.No.12520 of 2019 emphasized the application of the Ramco Cements rationale until stayed or reversed. The court highlighted that decisions like Ramco Cements are applicable to all dealers seeking benefits, not limited to parties involved in the specific case.

In light of the precedents and legal positions established by previous judgments, the court allowed the instant writ petition. The Revenue Department was directed to take necessary action within 5 working days from the date of the order. The operative portion of the order, as stated in Paragraph 10, governed the decision, allowing the writ petition without costs. The connected miscellaneous petitions were closed accordingly, concluding the matter.

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