Nuvoco Vistas Coporation LTD (Formerly Lafarge INDIA Limited) vs. State Of Rajasthan

Held

The Court held that the controversy in the present writ petition is squarely covered by the ratio of the order dated 18.05.2018 passed in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. The Court found that High Speed Diesel, along with other specified petroleum products, is retained under Section 9 of the GST Act while defining 'goods'. Furthermore, the Court noted that registration under Section 7(2) of the Act remains valid and can only be cancelled within the parameters of Section 4 of the CST Act. Consequently, the Court held it to be an obligatory duty of the respondents to issue 'C' forms to the petitioner. Any failure to do so was deemed to be without authority of law. The Court found no distinguishing factors between the petitioner's case and the precedent relied upon. The operative directions included allowing the writ petitions, holding the respondents liable to issue 'C' forms for High Speed Diesel procured for mining purposes through interstate trade. The petitioners are entitled to a refund and/or adjustment of any amount paid due to the wrongful refusal to issue 'C' forms. The concerned authorities are directed to process such claims within twelve weeks of being made in writing with requisite documents.

Facts

The petitioner, Nuvoco Vistas Corporation Ltd (formerly Lafarge India Limited), filed a writ petition before the Rajasthan High Court. The petition challenged the inaction of the respondents in issuing 'C' forms to the petitioner. The petitioner is a company with a manufacturing unit in Chittorgarh, Rajasthan. The respondents include the State of Rajasthan, the Commissioner of Commercial Taxes, the Union of India, Indian Oil Corporation, and Reliance Industries Limited. The core issue revolves around the procurement of High Speed Diesel for mining purposes through interstate trade and the entitlement to 'C' forms.

Key Issues

1. Whether the respondents are legally obligated to issue 'C' forms to the petitioner for High Speed Diesel procured for mining purposes through interstate trade, considering the provisions of the GST Act and the CST Act? The petitioner argued that the respondents have a duty to issue 'C' forms. They relied on the ratio of the order dated 18.05.2018 passed by a co-ordinate Bench in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. (S.B. Civil Writ Petition No.5506/2018). This precedent held that High Speed Diesel is included within the definition of 'goods' under Section 9 of the GST Act, and that registration under Section 7(2) of the Act remains valid and can only be cancelled within the parameters of Section 4 of the CST Act. The petitioner contended that any failure to issue 'C' forms is without authority of law. The respondents' arguments are not explicitly recorded in the provided judgment text, other than their presence as parties.