Shriram Pistons And Rings Limited vs. Union Of INDIA
Held
The Court allowed the writ petition. It held that the issue of C-form issuance is no longer res integra, referencing the Division Bench judgment in 'The State of Rajasthan & Ors. vs. ASI Industries Ltd. & Ors.'. The Court found that the petitioner-company was already availing the benefit of Form-C under the earlier regime prior to GST, and therefore, it could not be denied the C-form. The respondents were directed to issue the C-form to the petitioner within four weeks for HSD procured for manufacturing pistons and rings. Furthermore, if the petitioner had paid any amount due to the wrongful refusal to issue the C-form, it would be entitled to a refund or adjustment, and the concerned authorities were directed to process such claims within twelve weeks.
Facts
The petitioner, Shriram Pistons And Rings Limited, filed a writ petition seeking a direction to issue a C-form for High Speed Diesel (HSD) procured as a raw material for its manufacturing activities. The petitioner contended that it was entitled to the C-form, citing previous judgments by the High Court. The respondents, including the Union of India and the Commissioner of Commercial Taxes, Rajasthan, argued that the petitioner should demonstrate prior benefit under the GST regime to be eligible for the C-form, and if no such benefit was received pre-GST, the same benefit could not be granted now. The respondents had filed a reply to the writ petition.
Key Issues
1. Whether the petitioner is entitled to the issuance of a C-form for High Speed Diesel procured as a raw material for manufacturing activities, considering the transition from the pre-GST regime to the GST regime? Petitioner's Argument: The petitioner argued that the issue of C-form issuance is covered by previous decisions of the High Court, specifically citing 'Tafe Motors and Tractors Limited vs. Union of India & Ors.' and the Division Bench judgment in 'The State of Rajasthan & Ors. vs. ASI Industries Ltd. & Ors.'. Respondents' Argument: The respondents contended that the petitioner must show it was receiving the benefit of the C-form prior to the GST regime. They argued that if the petitioner was not receiving this benefit before GST, it cannot be granted now.
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No. 13229/2020 Shriram Pistons And Rings Limited, Registered Office At Sp- 1/892, 893, Industrial Area Pathredi, Near Chopanki, Bhiwadi, Alwar, Rajasthan, 301707 Through Its Authorised Signatory Arvind Kumar Jain, S/o. Late Shri Rajjan Lal Jain. ----Petitioner Versus
Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), No. 137, North Block, New Delhi-110001. 2. Commissioner, Commercial Taxes Department, Rajasthan, Jaipur Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C-Scheme, Jaipur.
Assistant Commissioner, State Taxes Department, Special Circle-Ii, Bhiwadi, Rajasthan. ----Respondents For Petitioner(s) : Mr.Mohit Khandelwal, Adv. For Respondent(s) : Mr.Sheetanshu Sharma, for Commercial Taxes Department. (Through VC) HON'BLE MR. JUSTICE ASHOK KUMAR GAUR Order 05/01/2021 The present writ petition has been filed by the petitioner for seeking a direction to issue C-form in respect of High Speed Diesel procured/purchased by the petitioner-Company from the Oil Companies to use it as a raw material for carrying out manufacturing activities for the plant. Learned co
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