Ambuja Cements Limited vs. 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 included in the definition of 'goods' under Section 9 of the GST Act, and the petitioner's registration under Section 7(2) of the Act remained valid. The Court found no distinction between the petitioner's case and the precedent set in Carpo Power Limited and Hindustan Zinc Limited. Consequently, the writ petition was allowed, directing the respondents to issue 'C' Forms. The Court further held 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. Such claims were to be processed within twelve weeks of being made in writing with requisite documents. However, the allowance of the writ petition was made subject to the decision of the appeal bearing number DBSAW No. 1361/2018 (State of Rajasthan Vs. Special Lime).

Facts

The petitioner, Ambuja Cements Limited, filed a writ petition before the Rajasthan High Court challenging an action or order by the Commercial Taxes Department. The specific details of the order or action, the tax period(s), and the amount in dispute are not explicitly recorded in this judgment. The procedural history indicates that the matter was brought before the Court via a writ petition. Both parties agreed that the instant matter was covered by a previous decision of a Co-ordinate Bench in S.B. Civil Writ Petition No.2440/2018 (M/s. J.K. Cement Ltd. Vs. State of Rajasthan).

Key Issues

1. Whether the respondents are liable to issue 'C' forms to the petitioner for High Speed Diesel procured for mining purposes through interstate trade, considering the provisions of Section 9 of the GST Act and Section 7(2) of the Act. Petitioner's Argument: The petitioner contended that the respondents have an obligatory duty to issue 'C' forms. They relied on the decision in M/s. J.K. Cement Ltd. Vs. State of Rajasthan, which in turn relied on the Supreme Court's dismissal of an SLP against the judgment in Carpo Power Limited Vs. State of Haryana & Ors. The petitioner argued that High Speed Diesel, along with other specified petroleum products, is covered under Section 9 of the GST Act, and their registration under Section 7(2) is valid and can only be cancelled within the parameters of Section 4 of the CST Act. Revenue's Argument: The Revenue acknowledged that an appeal had been preferred before the Division Bench against a similar order (SBCWP No.5506/2018), but stated that the Division Bench had refused to grant a stay and the order was being complied with.