Green Marble House PVT. LTD. vs. State Of Rajasthan

Held

The Court held that the respondents are obligated to issue 'C' forms to the petitioners for the period up to March 31, 2017. The reasoning was based on the established position affirmed by previous judgments of the High Court, including the Division Bench's affirmation in the Hindustan Zinc Ltd. case. The Court found no distinction between the petitioners' case and those previously decided. The ratio decidendi is that the State has a duty to issue 'C' forms for High Speed Diesel procured for mining purposes through interstate trade for the period prior to GST, and any failure to do so is without legal authority. The Court directed the respondent-State to issue the 'C' forms within four weeks of the certified copy of the order being submitted with requisite details and applicable fee.

Facts

The petitioners, Green Marble House Pvt. Ltd. and M/s. Jyoti Minerals Pvt. Ltd., filed writ petitions seeking directions for the issuance of 'C' forms. They clarified that they sought 'C' forms for the period prior to the Goods and Services Tax (GST) regime, i.e., before March 31, 2017. The petitioners are engaged in mining activities and contend they are entitled to 'C' forms for High Speed Diesel procured for mining purposes through interstate trade, irrespective of the GST implementation. They relied on previous judgments where similar pleas were accepted by the High Court.

Key Issues

1. Whether the respondents are legally obligated to issue 'C' forms to the petitioners for the period prior to the GST regime (up to March 31, 2017), considering the petitioners' engagement in mining activities and procurement of High Speed Diesel for such purposes through interstate trade. Petitioner's Arguments: The petitioners argued that they are entitled to the issuance of 'C' forms for the period before the GST regime came into force. They cited judgments from various High Courts, including a Division Bench affirmation of a Single Judge's decision in the case of Hindustan Zinc Ltd. Vs State of Rajasthan & Ors., which supported their claim. They contended that the failure to issue 'C' forms is without authority of law. Revenue/State's Arguments: The learned counsel for the respondent-State was not in a position to dispute the position taken by the petitioners and the precedents relied upon.