Uttarakhand High Court
WPMS/24/2021 on 14 January, 2021
WPMS No. 24 of 2021
Hon'ble Sharad Kumar Sharma, J.
Mr. Jitendra Chaudhary, Advocate for
the petitioner.
Mr. T.S. Phartiyal, Addl. CSC for the
State.
Heard learned counsel for the parties.
This Writ Petition has been filed by a
company, which is incorporated under the
Companies Act, which is running a stone
crusher plant, within State of Uttarakhand at
Mudiya Pistor Nandpur Narktopa Tehsil-
Bazpur District Udham Singh Nagar.
According to the petitioner, it is registered
with Central Sales Tax, as purchasing dealer
of High Speed Diesel with registration number
KP05008729928.
According to the petitioner, he is
entitled for the concessional rate of tax to be
levied on them under the Sales Tax Act for
interstate purchase of High Speed Diesel to
be consumed in their stone crushing units.
Grievance of the petitioner is that
respondent No. 3, is not issuing Form-'C' to
the petitioner for Interstate purchase of High
Speed Diesel from Indian Oil Corporation
Ltd.. Thus, feeling aggrieved, petitioner has
approached this Court seeking following
reliefs:-
(i) To issue a writ order or direction in the
nature of certiorari, calling for the original record and
further be pleased to quash the impugned
administrative circular dated 13.07.2017 (Annexure
No. 10) issued by the respondent No. 2 i.e.
Commissioner State Tax (GST) Government of
Uttarakhand Dehradun District Dehradun.
(ii) To issue a writ, order or direction in the
nature of mandamus commanding the respondents to
continue to issue Form C to the petitioner for
interstate purchase of high speed diesel, @ 2% CST
under Rule 12 of CST (Registration and Turnover)
Rules, 1957, post the GST regime w.e.f. 01.07.2017
onwards.
(iii) To pass any other suitable order which this
Hon'ble Court may deem fit and proper in the facts
and circumstances of the present case.
(iv) To award the cost of petition."
Learned counsel for the petitioner
submits that the controversy raised by him in
the present writ petition has now been laid to
rest by several High Courts, including the
latest judgment rendered on 09.03.2020 by a
Division Bench of Hon'ble Madras High Court
in W.A. No. 3403 of 2019 and other
connected cases. He further submits that
even this High Court has also passed an
interim order in WPMS No. 2810 of 2018,
Surya Roshni Limited Vs. The State of
Uttarakhand and others.
Learned counsel for the petitioner,
therefore, prays that similar interim relief be
given to the petitioner as granted in Writ
Petition No. 1239 of 2020. He further submits
that the petitioner is not claiming refund of
the amount already deposited by it as CST for
purchase of High Speed Diesel.
Learned Addl. CSC appearing for the
State, also does not dispute the submission
which had been made by learned counsel for
the petitioner that controversy involved in
writ petition is similar to one already settled
in WPMS No. 2810 of 2018.
Learned Addl. CSC appearing for the
State prays for and is granted four weeks' to
file counter affidavit. Thereafter, two weeks'
time is granted to the petitioner for filing
rejoinder affidavit.
List this matter thereafter.
In the meantime, respondent no. 3 is
directed to issue Form 'C' to the petitioner
w.e.f. 01.02.2020 in respect of High Speed
Diesel, procured from dealers outside the
territorial limits of Uttarakhand, as specified
in the CST registration certificate of the
petitioner.
Stay Application (IA No. 1 of 2021)
stands disposed of.
(Sharad Kumar Sharma, J.)
14.01.2021
Mahinder/
