Supreme Court Upholds High Court Decision on Diesel Oil Registration

The Supreme Court dismissed the Department's appeal against the Division Bench's order, upholding the High Court's decision to include 'High Speed Diesel Oil' in the registration certificate and allow issuance of 'C' Forms to the petitioner. The Court emphasized the importance of following consistent views of various High Courts on the matter and declined to interfere, granting the relief sought by the petitioner without imposing costs on either party.

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Issues:
1. Interpretation of circular dated 05.09.2019 regarding registration certificates.
2. Application of judicial pronouncements on the right to purchase goods under CST Act.
3. Challenge to the Division Bench's order by the Department.
4. Supreme Court's consideration of various High Court judgments on the issue.
5. Inclusion of 'High Speed Diesel Oil' in the registration certificate and issuance of 'C' Forms.

Analysis:
1. The petitioner's prayer was opposed based on the circular dated 05.09.2019. The judge found this reliance misplaced due to subsequent judicial pronouncements. Reference was made to a judgment in W.P.No. 14510 of 2020 where it was held that denial of the right to purchase goods under the CST Act would lead to invidious classification, violating Article 14 of the Constitution of India.

2. The Division Bench's order was challenged by the Department in the Supreme Court through Special Leave to Appeal. However, the Supreme Court dismissed the appeals, citing the consistent view of various High Courts on the matter. The Supreme Court emphasized the importance of following the judgments of different High Courts and declined to interfere in the special leave petitions.

3. Consequently, the writ petition was allowed by the High Court, granting the inclusion of 'High Speed Diesel Oil' in the registration certificate. The petitioner's request for issuance of 'C' Forms was also allowed. The Court directed the exercise to be completed within four weeks from the date of the order, with no costs imposed on either party.

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