Jai Buildcon Private Limited vs. The State Of Rajasthan
Held
The Court held that the respondents are liable to issue 'C' Forms in respect of High Speed Diesel procured for mining purposes through interstate trade. This decision was based on the reasoning that High Speed Diesel is retained within the ambit of Section 9 of the GST Act, which defines 'goods', and that the registration under Section 7(2) of the Act remained valid and could only be cancelled within the parameters of Section 4 of the CST Act. The Court found no distinguishing factors between the present case and the precedent set in Carpo Power Limited. Consequently, the Court directed that if the petitioner had paid any amount due to the wrongful refusal to issue 'C' Forms, they would be entitled to a refund or adjustment from the concerned authorities who collected the excess tax. The concerned authorities were ordered to process such claims within twelve weeks of their submission in writing, along with requisite documents.
Facts
The petitioner, Jai Buildcon Private Limited, filed a writ petition before the Rajasthan High Court challenging an action or inaction by the respondents, which included the State of Rajasthan and the Union of India. The core of the dispute revolves around the issuance of 'C' forms for High Speed Diesel procured for mining purposes through interstate trade. The petitioner contended that the respondents were obligated to issue these 'C' forms. The judgment references a prior decision by a co-ordinate bench in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. (S.B. Civil Writ Petition No.5506/2018), which dealt with a similar issue concerning High Speed Diesel and 'C' forms.
Key Issues
1. Whether the respondents are liable to issue 'C' forms in respect of High Speed Diesel procured for mining purposes through interstate trade, considering the provisions of the GST Act and the Central Sales Tax Act. The petitioner argued that High Speed Diesel, being a specified good under Section 9 of the GST Act, and with the registration under Section 7(2) of the Act still valid, necessitates the issuance of 'C' forms by the respondents. They relied on the precedent set in the case of Carpo Power Limited. The revenue or State's arguments are not explicitly recorded in the provided text, but their inaction implies a refusal or failure to issue the 'C' forms, which the petitioner challenged as being without authority of law.
Sections Cited
Section 9, Section 7(2), Section 4
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ No. 12264/2018 Jai Buildcon Private Limited , Office S-3/35, Rhb Colony, Hiran Magri, Sector -14, Udaipur (Raj) Through Its Its Director Mr. Alpesh Kumar Jain Age About 42 Years, S/o Shri Pawan Kumar Jain Opp. Telephone Exchange Gali, Bapu Bazar, Rishabhdeo, Udaipur (Raj.) ----Petitioner Versus
The State Of Rajasthan , Through The Principle Secretary, Department Of Finance Government Of Rajasthan, Secretariat, Jaipur (Raj.)
The Commissioner , Commercial Taxes Department Government Of Rajasthan, Jaipur (Raj.)
Commercial Taxes Officer , Commercial Taxes Department Circle C, Ward - Cto, Udaipur (Raj.)
Union Of India , Through Its Secretary, Ministry Of Finance, Nirman Bhawan New Delhi (India)
Reliance Industries Limited , Regd. Office 3Rd Floor, Maker Chambers Iv, 222 Nariman Point, Mumbai - 400021. 6. Reliance Industries Limited , Village Megpar / Padana, Digvijay Gram, District Jamnagar - 361280 (Gujrat) ----Respondents For Petitioner(s) : Mr. Tribhuvan Gupta For Respondent(s) : Mr. Bhagirath Patel HON'BLE MR. JUSTICE SANDEEP MEHTA Order 20/08/2018 Learned counsel for the parties state that the
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