High Court orders 'High Speed Diesel Oil' inclusion in registration certificate, dismisses related petition.

The High Court allowed the writ petition, directing the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate within four weeks, enabling the petitioner's request for issuance of 'C' Forms. The Court dismissed the connected miscellaneous petition without costs, affirming the petitioner's position based on subsequent judicial pronouncements and the Supreme Court's decision.

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Issues:
1. Interpretation of circular dated 05.09.2019 in light of subsequent judicial pronouncements.
2. Validity of restricting use of 'C' Forms for inter-state purchases of six commodities.
3. Impact of High Court and Supreme Court judgments on the case.

Analysis:
1. The petitioner challenged the opposition based on the circular dated 05.09.2019, arguing that it is misplaced due to subsequent judicial pronouncements. Reference was made to a judgment in 2020 (3) TMI 450, where it was held that the right to purchase goods cannot be taken away based solely on not selling them. The Division Bench emphasized that such a denial would violate Article 14 of the Constitution, leading to the dismissal of the Writ Appeals filed by the Revenue.

2. The Department questioned the Division Bench's order, leading to Special Leave to Appeal before the Supreme Court. The Supreme Court, after considering various High Court judgments and the consistent view of nine High Courts, declined to interfere. Notably, the Union of India also acted upon a decision by the Punjab and Haryana High Court, directing all states to follow the same view. Consequently, the Supreme Court dismissed the Special Leave Petitions, affirming the High Court's judgment.

3. In light of the judicial pronouncements and the Supreme Court's decision, the High Court allowed the writ petition, granting the petitioner the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. The Court directed this inclusion to be completed within four weeks, allowing the petitioner's request for issuance of 'C' Forms. The judgment concluded by closing the connected miscellaneous petition without imposing any costs.

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