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Judgment
On the oral request of the learned counsel for the petitioner service on respondents no. 1, 4 and 5 is dispensed with.
Learned counsel for the petitioner submits that the controversy involved in the instant petition stands squarely covered by the judgment of co-ordinate
Bench of this Court in ACC Limited-Lakheri Cement Works Vs. State of Rajasthan and ors.: SBCWP No. 10659/2019, decided on 17.09.2019
wherein, this Court has held as under:
This Court has been informed that the special appeal preferred by the State of Haryana against the decision in Carpo Power Limited (supra) (in
SLP No.20572/2018), was rejected on 13.08.2018.
The learned Single Judge in this case relied upon decision in Hindustan Zinc Limited Versus The State of Rajasthan & Ors. 2019 (64) GSTR 366
(Raj.), decided on 18.05.2018 where a direction was issued to the State of Rajasthan, to provide relief. This Court notices that in Hindustan Zinc
Limited (supra) also relied upon Carpo Power Limited. Further, other High Courts to have followed the said ruling in Carpo Power Limited (supra)-the
Madras High Court, in the Ramco Cements Ltd. vs. The Commissioner of Commercial Taxes 2019 (64) GSTR 374 (Mad); the Orissa High Court in
N.K. Bhojani (P) Ltd. Versus Commissioner of Commercial Taxes 2019 (24) GSTL 28; and Star Cement Meghalaya & Ors. Versus State of Assam
& Ors., 2019 (21) GSTL 484.
He prays that the instant petition may also be allowed accordingly.
Mr. Nikhil Simlote, learned counsel appearing for the respondents no. 2 to 4 fairly admits that the controversy is no more res integra and has been
settled not only by this Court; but, also by the Hon'ble Apex Court and he has no objection if the writ petition is also allowed in terms of order passed
by co-ordinate Bench in ACC Limited-Lakheri Cement Works (supra).
The writ petition is allowed in terms that the respondents are liable to issue ""C"" Forms in respect of High Speed Diesel procured by the petitioner
company for mining purpose through inter State trade. In the event of the petitioner having had to pay any amount on account of the respondents
wrongful refusal to issue ""C"" Forms, the petitioner will be entitled to refund/adjustment of the same from the concerned authorities who collected the
excess tax. The concerned authorities shall process such claim within 12 weeks of the same being made by the petitioner in writing and the petitioner
furnishing the requisite form/document.