Rajasthan High Court - Jodhpur
Green Marble House Pvt. Ltd vs State Of Rajasthan on 8 December, 2022
Bench: Pankaj Mithal, Dinesh Mehta
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
(1) D.B. Civil Writ Petition No. 5032/2019
Green Marble House Pvt. Ltd., Regd. Office 8-D, New Fatehpura,
Udaipur 313004, Rajasthan Through Authorised Signaturey Raj
Kumar Siotia S/o Shri Manohar Singh Aged About 64 Years, R/o
Pokharana, 212 Shubham Complex, New Fatehpur, District
Udaipur, Rajasthan.
----Petitioner
Versus
1. State Of Rajasthan, Through Its Principal Secretary,
Department Of Finance , Secretariat, Jaipur.
2. The Commissioner, Commercial Taxes Department,
Government Of Rajasthan, Jaipur.
3. The Commercial Taxes Officer, Circle Udaipur, Udaipur.
4. Union Of India, Through Its Secretary, Ministry Of
Finance, Nirman Bhawan, New Delhi.
5. Indian Oil Corporation Limited, Having Its Registered
Office At G-9, Aliyavar Jang Marg, Bandra (East), Mumbai
400051 Through Its Chairman And Managing Director.
6. The Manager (Institutional Business), Indian Oil
Corporation Ltd. , Sector 11, Hiran Magri, Udaipur.
----Respondents
Connected With
(2) D.B. Civil Writ Petition No. 5033/2019
M/s. Jyoti Minerals Pvt. Ltd., Regd. Office 8-D, New Fatehpura,
Udaipur 313004, Rajasthan Through Authorised Signaturey Raj
Kumar Siotia S/o Shri Manohar Singh Aged About 64 Years, R/o
Pokharana, 212 Shubham Complex, New Fatehpur, District
Udaipur, Rajasthan.
----Petitioner
Versus
1. State Of Rajasthan, Through Its Principal Secretary,
Department Of Finance , Secretariat, Jaipur.
2. The Commissioner, Commercial Taxes Department,
Government Of Rajasthan, Jaipur.
3. The Commercial Taxes Officer, Circle Udaipur, Udaipur.
4. Union Of India, Through Its Secretary, Ministry Of
Finance, Nirman Bhawan, New Delhi.
5. Indian Oil Corporation Limited, Having Its Registered
Office At G-9, Aliyavar Jang Marg, Bandra (East), Mumbai
400051 Through Its Chairman And Managing Director.
6. The Manager (Institutional Business), Indian Oil
Corporation Ltd. , Sector 11, Hiran Magri, Udaipur.
----Respondents
(2 of 4) [CW-5032/2019]
For Petitioner(s) : Mr. R.S.Mankad
For Respondent(s) : Mr. Sandeep Bhandawat
Mr. Mukesh Rajpurohit Dy.S.G.
HON'BLE THE CHIEF JUSTICE MR. PANKAJ MITHAL
HON'BLE MR. JUSTICE DINESH MEHTA
Order
08/12/2022
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
(3 of 4) [CW-5032/2019]
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
(4 of 4) [CW-5032/2019]
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.
(DINESH MEHTA),J (PANKAJ MITHAL),CJ
26-27-akansha/-
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