M/S The Hi-Tech Gears LTD. vs. Union Of INDIA
Original PDF →Facts
M/s The Hi-Tech Gears Ltd. (Petitioner) filed a writ petition before the Rajasthan High Court challenging the inaction of the respondents in issuing 'C' Forms for High Speed Diesel procured for manufacturing automobile parts through inter-State trade. The Petitioner sought relief based on previous judgments of the High Court and other High Courts. The respondents, represented by the Commissioner and Deputy Commissioner of the State Goods and Services Tax Department, Rajasthan, appeared before the Court. Service on Union of India and Indian Oil Corporation Ltd. was dispensed with on oral request. The respondents' counsel conceded that the issue was settled and had no objection to the petition being allowed.
Held
The Court allowed the writ petition. The Court directed the respondents to issue 'C' Forms in respect of High Speed Diesel procured by the petitioner company for manufacturing of automobile parts through inter-State trade. The Court noted that the controversy was covered by previous judgments of this Court and other High Courts, specifically mentioning ACC Limited-Lakheri Cement Works Vs. State of Rajasthan and ors., which relied on Carpo Power Limited and Hindustan Zinc Limited. The Respondents' counsel conceded that the issue was settled and did not object to the petition being allowed. The concerned authorities were directed to issue the 'C' Forms within four weeks of the petitioner approaching them for the same. No issues were expressly left undecided.
Key Issues
1. Whether the Petitioner is entitled to the issuance of 'C' Forms for High Speed Diesel procured for manufacturing automobile parts through inter-State trade, in light of previous judicial pronouncements? (Question of law) The Petitioner argued that the controversy was squarely covered by the judgment of a co-ordinate Bench of the Rajasthan High Court in ACC Limited-Lakheri Cement Works Vs. State of Rajasthan and ors. (SBCWP No. 10659/2019), which in turn relied on decisions in Carpo Power Limited and Hindustan Zinc Limited Versus The State of Rajasthan & Ors. The Petitioner also noted that other High Courts, including Madras and Orissa High Courts, had followed the ruling in Carpo Power Limited. The Petitioner prayed for the instant petition to be allowed accordingly. The Respondents (Commissioner and Deputy Commissioner, State Goods and Services Tax Department) admitted that the controversy was no longer res integra and had been settled by this Court and the Hon'ble Apex Court. They stated they had no objection if the writ petition was allowed in terms of the order passed by the co-ordinate Bench in ACC Limited-Lakheri Cement Works.
Sections Cited
Not specified in the judgment
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Cause title — parties, addresses and appearances
Order 22/07/2020
(2 of 3) [CW-6591/2020] On the oral request of the learned counsel for the petitioner service on respondents no. 1, 4 and 5 is dispensed with. Learned counsel for the petitioner submits that the controversy involved in the instant petition stands squarely covered by the judgment of co-ordinate Bench of this Court in ACC Limited-Lakheri Cement Works Vs. State of Rajasthan and ors.: SBCWP No. 10659/2019, decided on 17.09.2019 wherein, this Court has held as under:
“4. This Court has been informed that the special appeal preferred by the State of Haryana against the decision in Carpo Power
Limited
(supra)
(in SLP No.20572/2018),
was rejected
on 13.08.2018. 5. The learned Single Judge in this case relied upon decision in Hindustan Zinc Limited Versus The State of Rajasthan & Ors. 2019 (64) GSTR 366 (Raj.), decided on 18.05.2018 where a direction was issued to the State of Rajasthan, to provide relief. This Court notices that in Hindustan Zinc Limited (supra) also relied upon Carpo Power Limited. Further, other High Courts to have followed the said ruling in Carpo Power Limited (supra)-the Madras High (64) GSTR 374 (Mad); the Orissa High Court in N.K. Bhojani (P) Ltd. Versus Commissioner of Commercial Taxes 2019 (24) GSTL 28; and Star Cement Meghalaya & Ors. Versus State of Assam & Ors., 2019 (21) GSTL 484.” He prays that the instant petition may also be allowed accordingly. Mr. Nikhil Simlote, learned counsel appearing for the respondents no. 2 & 3 fairly admits that the controversy is no more res integra and has been settled not only by this Court; but,
(3 of 3) [CW-6591/2020] also by the Hon’ble Apex Court and he has no objection if the writ petition is also allowed in terms of order passed by co-ordinate Bench in ACC Limited-Lakheri Cement Works (supra). The writ petition is allowed in terms that the respondents are directed to issue “C” Forms in respect of High Speed Diesel procured by the petitioner company for manufacturing of automobile parts through inter State trade. The concerned authorities shall issue “C” Forms within four weeks of the petitioner approaching the respondents for the same. (MAHENDAR KUMAR GOYAL),J MADAN MEENA /34
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.