M/S. Birla Corpn. LTD., Chittorgarh vs. State And Ors
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. The Court found no reason to distinguish the present case from the precedent set in Carpo Power Limited. The reasoning was based on the fact that high speed diesel is retained within the definition of 'goods' under Section 9 of the GST Act, and the registration under Section 7(2) of the Act is valid and can only be cancelled within the parameters of Section 4 of the CST Act. The Court directed that the respondents are obligated to issue 'C' Forms. If the petitioner had to pay any amount due to the wrongful refusal to issue 'C' Forms, they are entitled to a refund or adjustment from the concerned authorities who collected the excess tax. The concerned authorities were directed to process such claims within twelve weeks of their submission by the petitioners, along with requisite documents.
Facts
The petitioner, M/s. Birla Corporation Limited, filed a writ petition before the Rajasthan High Court challenging the refusal of the respondents to issue 'C' Forms. The petitioner sought 'C' Forms for High Speed Diesel procured for mining purposes through interstate trade. The case was heard by a Coordinate Bench of the High Court. The petitioner relied on a previous judgment by a Coordinate Bench in S.B. Civil Writ Petition No. 5506/2018, Hindustan Zinc Limited Vs. The State of Rajasthan & Ors., decided on May 18, 2018. The counsel for both the petitioner and respondents stated that the controversy in the present writ petition was identical to the previously decided case.
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 that high speed diesel is retained within the definition of 'goods' under Section 9 of the GST Act, and the registration under Section 7(2) of the Act is valid and can only be cancelled within the parameters of Section 4 of the CST Act. Petitioner's Contention: The petitioner argued that the respondents have an obligatory duty to issue 'C' Forms, as the case is indistinguishable from the judgment in Carpo Power Limited. They contended that the refusal to issue 'C' Forms is without authority of law. Revenue/State's Contention: The respondents did not record any specific arguments against the petitioner's claim, but implicitly by refusing to issue 'C' Forms, they contested the petitioner's entitlement.
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. 2357/2018 M/s. Birla Corporation Limited, Unit- Birla Cement Works And Chanderia Cement Works, Madhav Nagar, Sector III, Chanderia, Chittorgarh (Rajasthan), Through Power of Attorney holder Shri Sunil Kumar Gadiya S/o. Shri Dhanraj Gadiya aged about 47 years, Resident of Madhav Nagar, Chittorgarh (Rajasthan). ----Petitioner Versus
The State Of Rajasthan Through Principal Secretary Department Of Finance , Secretariat, Jaipur.
The Commissioner , Commercial Taxes Department, Government Of Rajasthan, Jaipur.
The Assistant Commissioner, Special Circle 1 , Commercial Taxes Department, Bhilwara.
Union Of India Through Its Secretary , Ministry Of Finance, Nirman Bhawan, New Delhi.
The Under Secretary (ST-II) , Ministry Of Finance, Department Of Revenue, State Tax Division, New Delhi. ----Respondents For Petitioner(s) : Mr.Niraj Kumar Jain. For Respondent(s) : Mr.Akshay Surana. Mr.Bhagirath Patel. HON'BLE MR. JUSTICE SANDEEP MEHTA Judgment / Order 25/07/2018 Learned counsel for the petitioner relies upon the judgment rendered by Coordinate Bench of this Court in a bunch of writ petitions led by S.B.
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