A Single Bench of Justice Anita Sumanth of Madras High Court directed the Goods and Services Tax (GST) Department to release the blocked website to download C Form for the petitioner.
The bench observed that the benefit of the decision of the Supreme Court or High Courts are applicable to all the dealers and not just to the parties to the decision of the case.
Premier Tex Products Private Limited filed the petition pursuant to Article 226 of the Indian Constitution, seeking the issuance of a writ of mandamus directing the first and second respondents to issue “C forms” under the Central Sales Tax, 1956 read with the Central Sales Tax (Registration and Turnover) Rules, 1957 to the petitioner for the inter-state purchase of High Speed Diesel Oil made by the petitioner.
The department has blocked the website from the petitioners for not downloading the C Form.
C.Harsha Raj, the counsel of the petitioner submitted the observations in a case of M/s. Dhandapani Cement Private Limited Vs. The State of Tamil Nadu, which covers identical issues.
The bench observed that the Petitioner has stated on affidavit that it is unable to download the ‘C’ forms from the websites as the same stand is blocked from use. Upon the enquiry with the Assessing Authorities, they have been informed that the benefit of the decision in M/s Ramco Cements Ltd can be extended only to those dealers that are party to the decision.
The decision of this Court and other High Courts, one of which has been confirmed by the Supreme Court, are decisions in rem, applicable to all dealers who seek benefit thereunder, of course, in accordance with the law, and the court made it clear that the assessing authorities’ position was unacceptable in this regard.
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