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High court directed authorities to permit taxpayers to download C Form : GST Update

Recently High Court gave an important ruling dated 4th June,2019 regarding the purchase of high-speed diesel on concessional rate of 2% in case of Shri varalakshmi company v. State of Tamil Nadu [2019] 107 taxmann.com 410 (MADRAS) which is discussed as below:

Facts of the case
  • Assessee was making inter-State purchases of High-Speed Diesel Oil on concessional rate of tax at 2% against C Forms.
  • After the introduction of GST regime revenue authorities informed assessee that with effect from 1-7-2017 it was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax and, therefore, department site had been blocked to deny access to assessee from downloading C Forms .
Observation / Judgement
  • High Court allowed the writ petitions filed by assessees and directed revenue authorities to permit assessee to download C Forms and revenue authorities were to be directed to take forthwith necessary action in this regard.

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