Adani Power Rajasthan LTD vs. State Of Raj And Ors

Held

The Court held that the present writ petition is covered by the judgment of a coordinate bench in Asi Industries Limited Vs. Union Of India & Ors., which followed the decision in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. In that precedent, it was held that respondents are liable to issue 'C' Forms for High Speed Diesel procured for mining purposes through interstate trade. The Court further directed that if petitioners 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. The concerned authorities were directed to process such claims within twelve weeks of their submission with requisite documents. The present writ petition was disposed of in terms of this precedent, with a caveat that parties would be bound by any subsequent decision of a Division Bench or Higher Court.

Facts

The petitioner, Adani Power Rajasthan Limited, filed a writ petition challenging the respondents' refusal to issue 'C' forms after the implementation of the GST Act, 2017. The petitioner sought a direction to issue 'C' forms under the Central Sales Tax Act, 1956, either manually or on the official website. The petitioner relied on a previous judgment by a coordinate bench of the same High Court in Asi Industries Limited Vs. Union Of India & Ors., which in turn followed the decision in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors. The respondents' counsel was unable to confirm if a Special Appeal had been filed against the relied-upon judgment.

Key Issues

1. Whether the respondents are liable to issue 'C' forms under the Central Sales Tax Act, 1956, for High Speed Diesel procured for mining purposes through interstate trade, after the introduction of the GST Act, 2017? The petitioner argued that the controversy was settled by the High Court's decision in Hindustan Zinc Limited Vs. The State of Rajasthan & Ors., which allowed petitions directing the issuance of 'C' forms for High Speed Diesel procured for mining purposes through interstate trade. The petitioner contended that this precedent should be applied. The respondents, represented by Mr. Nikhil Simlote, did not present any counter-arguments regarding the merits of issuing 'C' forms but could not confirm the status of any appeal against the relied-upon judgment.