Court Orders Revenue Department Action on Writ Petition, Emphasizes Precedents

The court allowed the writ petition, directing the Revenue Department to take necessary action within 5 working days from the date of the order. The decision was based on precedents like the 'Ramco Cements matter,' emphasizing the applicability of such decisions to all dealers seeking benefits under them. No costs were awarded in this case.

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Issues:
Purchase of High Speed Diesel Oil on concessional rate of tax under GST regime.

Analysis:
The main issue in this case revolves around the purchase of High Speed Diesel Oil for use in mining and captive power plant start-up for cement manufacturing at a factory. The petitioner had been making inter-state purchases of the oil at a concessional tax rate of 2% using 'C' forms. However, after the introduction of the Goods and Services Tax (GST), the petitioner faced difficulties in downloading the 'C' forms and was informed by the Revenue Department that they were not entitled to purchase the oil at the concessional rate anymore. This led to the blocking of access to 'C' forms for the petitioner and others in similar situations.

The legal position was clarified based on previous judgments. A common order in the 'Ramco Cements matter' allowed assessees to download 'C' forms, and a subsequent order in another case emphasized the application of the Ramco Cements decision until stayed or reversed. The court highlighted that decisions like Ramco Cements are applicable to all dealers seeking benefits under them, in accordance with the law.

In line with the precedents and legal trajectory established by previous judgments, the instant writ petition was allowed. The Revenue Department was directed to take necessary action within 5 working days from the date of the order. The court emphasized that the decision should be implemented promptly, and no costs were awarded in this case.

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