Shriram Pistons And Rings Limited vs Union Of India
2021 Latest Caselaw 58 Raj/2

       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
1.      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.
3.      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 counsel for the petitioner submitted that the

issue with respect to grant of C-form is covered by the decision

(2 of 3) [CW-13229/2020]

rendered by this Court in the case of Tafe Motors and Tractors

Limited vs. Union of India & Ors. (S.B. Civil Writ Petition

No.11662/2020).

Learned counsel submitted that the Division Bench of

this Court has also considered the same issue in D.B. Special

Appeal (Writ) No.41/2019 (The State of Rajasthan & Ors.

vs. ASI Industries Ltd. & Ors.) decided vide order dated

16.07.2019.

Learned counsel appearing for the respondents

submitted that issuance of Form-C is required to be shown by the

petitioner-Company that it was getting benefit earlier and if it was

not getting the benefit prior to GST regime, the same benefit

cannot be given to such person/company.

Learned counsel further submitted that reply to the writ

petition has been filed.

This Court in the case of Tafe Motors and Tractors

Limited (supra) has held as under :-

"I have considered the submissions made by learned counsel for the parties and perused the material available on record.

This Court finds that the petitioner- Company was already availing benefit of Form-C under the earlier Regime prior to GST Regime and as such, it cannot be said that the petitioner-Company can be denied Form-C.

This Court further finds that the issue with regard to issuance of Form-C is no more res- integra in view of the judgment passed by the Division Bench of this Court in the case of The State of Rajasthan & Ors. Vs. ASI Industries Ltd. & Ors.(supra).

Accordingly, the present writ petition is allowed. The respondents are directed to issue Form-C to the petitioner-Company within a period of four weeks, in respect of High Speed Diesel procured by the petitioner-Company for manufacturing of automobile.

(3 of 3) [CW-13229/2020]

This Court further holds that if the petitioner-Company having paid any amount on account of wrongful refusal to issue Form-C, the petitioner-Company would be entitled to refund/adjustment of the same from the Authorities and the concerned Authorities are also directed to process the claim of the petitioner-Company within a period of twelve weeks from today."

This Court further finds that the issuance of Form-C is

no more res-integra in view of the judgment passed by the

Division Bench of this Court in the case of The State of Rajasthan

& Ors. vs. ASI Industries Ltd. & Ors. (supra).

Accordingly, the present writ petition is allowed. The

respondents are directed to issue Form-C to the petitioner-

Company within a period of four weeks, in respect of High Speed

Diesel procured by the petitioner-Company for manufacturing of

pistons and rings for its Industrial Unit/Plant situated at SP-1/892-

893, Industrial Area Pathredi, Near Chopanki, Bhiwadi, Alwar.

This Court further holds that if the petitioner-Company

having paid any amount to issue Form-C, the petitioner Company

would be entitled to refund/adjustment of the same from the

Authorities and the concerned Authorities are also directed to

process the claim of the petitioner-Company within a period of

twelve weeks from today.

(ASHOK KUMAR GAUR), J

Himanshu Soni/17/Ramesh Vaishnav

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