Court Orders Issuance of C-Forms for Interstate Diesel Trade, Mandates Refund for Losses from Previous Refusals.

The HC allowed the writ petition, mandating the respondents to issue C-Forms for High Speed Diesel purchased by the petitioner for inter-State mining trade. The court recognized the issue's precedent nature and directed authorities to refund or adjust any losses incurred by the petitioner due to wrongful C-Form refusal within 12 weeks.

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Issues:
Petitioner seeking issuance of C-Forms for High Speed Diesel, Concessional CST rate, Guidelines for C-Form issuance, Direction to oil companies, Refund/adjustment for wrongful refusal.

Analysis:
The petitioner filed a writ petition seeking C-Forms for High Speed Diesel purchased as raw material for manufacturing activities at a concessional CST rate. The issue was previously addressed in a judgment by the Division Bench, which has been consistently followed by this Court and other Coordinate Benches. The respondents, although opposing on merits, acknowledged the issue's precedent nature. The Division Bench in a related case observed that denial of C-Forms was due to the transition to the GST regime, rendering CST registrations ineffective, which was beyond the assessee's control.

The petitioner's counsel informed the court that the Supreme Court had dismissed the Special Leave Petition against the Division Bench's judgment. Consequently, the court allowed the writ petition, holding the respondents liable to issue C-Forms for High Speed Diesel purchased by the petitioner for mining purposes through inter-State trade. Additionally, if the petitioner incurred losses due to the wrongful refusal of C-Forms, they were entitled to refund/adjustment from the authorities, who were directed to process the claim within 12 weeks. The writ petition was allowed without costs.

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