Case Law Details
Green Marble House Pvt. Ltd. Vs State of Rajasthan (Rajasthan High Court)
Learned counsel for the petitioners, at the outset, clarified that the petitioners have sought direction to the respondents to issue ‘C’ Forms for the period prior to GST regime i.e. prior to 31.03.2017 and prayer clause – (a) be considered accordingly.
Having clarified this, learned counsel submitted that the petitioners are engaged in mining activities and thus, entitled for issuance of ‘C’ Forms regardless of the fact that GST regime has come into force.
High Court held Declaration forms or ‘C’ Forms are required to be issued by the relevant State, which in the present case is State of Rajasthan.
Mr. Bhandawat, learned counsel for the respondent – State is not in a position to dispute the aforesaid position.
The respondent – State is directed to issue ‘C’ Forms to the petitioners for the period upto 31.03.2017 in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
The present writ petitions have been preferred for the following belief:-
“(a) the impugned action of the respondents in not issuing C form after coming into force of GST Act, 2017 be declared illegal and be quashed and set aside;
(b) the respondent may be directed to issue C form on their official website or on manual basis to the petitioner company as was done earlier;
(c) grant such further relief(s) which in the facts and circumstances of this case may do complete justice to the petitioner;
(d) excess money paid to Indian Oil Corporation Ltd post GST against differential tax be adjusted in future supplies or be refunded; and
(e) costs of the writ petition may kindly be awarded to the petitioner.”
Learned counsel for the petitioners, at the outset, clarified that the petitioners have sought direction to the respondents to issue ‘C’ Forms for the period prior to GST regime i.e. prior to 31.03.2017 and prayer clause – (a) be considered accordingly.
Having clarified this, learned counsel submitted that the petitioners are engaged in mining activities and thus, entitled for issuance of ‘C’ Forms regardless of the fact that GST regime has come into force.
Learned counsel submitted that such contention of the assessees has been accepted by various High Courts, including this Court. By way of judgment and order dated 18.05.2018, passed in a batch of writ petitions led by S. B. Civil Writ Petition No.5506/2018 (Hindustan Zinc Ltd Vs State of Rajasthan & Ors.), a learned Single Judge has accepted the plea of the assessee and same has been affirmed by Division Bench.
In the case of Hindustan Zinc Ltd (supra), this Court has observed thus:-
“Hence, this Court finds that it is obligatory duty of the respondents to issue ‘C’ form to the petitioner – company and any failure on the part of the respondents to do so is without any authority of law. Thus, this Court finds nothing to distinguish the case of the petitioners herein from that of the petitioner in the case of Carpo Power Limited (supra).
Accordingly, the present writ petitions are allowed in the same terms as Corpo Power Limited (supra). It is held that the respondents are liable to issue `C’ Forms in respect of the High Speed Diesel procured for mining purposes through interstate trade. In the event of the petitioners having had to pay any amount on account of the respondents wrongful refusal to issue `C’ Forms the petitioners shall be entitled to refund and/or adjustment of the same from the concerned authorities who collected the excess tax. The concerned authorities shall process such a claim within twelve weeks of the same being made by the petitioners in writing and the petitioners furnishing the requisite documents/form.”
Declaration forms or ‘C’ Forms are required to be issued by the relevant State, which in the present case is State of Rajasthan.
Mr. Bhandawat, learned counsel for the respondent – State is not in a position to dispute the aforesaid position.
The respondent – State is directed to issue ‘C’ Forms to the petitioners for the period upto 31.03.2017 in accordance with law.
Needful be done within a period of four weeks from the date when the certified copy of this order is placed before the authority competent to issue ‘C’ Forms along with requisite details and applicable fee.
The writ petitions so also the stay applications stand disposed of.
