The Madras High Court has directed GST Department to enable the facility to Download ‘C’ form after the implementation of Goods and Services Tax (GST).
The petitioner M/s.Shir Varalakshmi Company was making inter-state purchases of High-Speed Diesel Oil on concessional rate of tax at 2% by way of ‘C’ forms. After the introduction of ‘Goods and Services Tax’, the petitioner continued to purchase High-Speed Diesel Oil, but, however, they could not download the ‘C’ forms. When the petitioner enquired with the Revenue Department, the petitioner was informed that after introduction of GST regime on and with effect from 01.07.2017, the petitioner was not entitled to make purchase of High-Speed Diesel Oil from other States on concessional rate of tax i.e., at 2% and therefore, the Department’s site has been blocked to deny access to the petitioner and other similarly placed persons from downloading ‘C’ forms.
While allowing the petition, the Court noted the case law ‘The Ramco Cements Ltd.,’ and said that, in the Ramco Cements matter, this Court allowed the writ petitions filed by the assessees and directed the Revenue to permit the petitioners assessees to download ‘C’ forms. It is not in dispute that though an intra Court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today.
In other words, there is no dispute or disagreement that the instant writ petition falls clearly within the four corners of Ramco Cements case as well as the aforesaid order of another Hon’ble Single Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in ‘Southern Cotspinners Coimbatore Private Limited’.
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