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Judgment
Prashant Kumar Mishra, J
Heard.
The petitioner would pray for issuance of appropriate direction to the respondents to issue C-form to the petitioner for its manufacturing activities
undertaken at its steel plant.
By issuing the impugned circular dated 19.06.2018 and the letter issued by the Deputy Commissioner (Technical) States tax on 20.12.2018, the
respondents are denying issuance of 'C' form to the petitioner in respect of procurement of High Speed Diesel (HSD). Such action of denial of 'C'
form happened in different states under the strength of Central Government circular dated 17.08.2017.
The said circular was assailed before different High Courts including Punjab and Haryana High Court in the matter of Carpo Power Limited Vs
State of Haryana and Ors. The writ petition was disposed of on 28.03.2018, partially quashing the circular.
Relying on the order passed by the Punjab and Haryana High Court, a Division Bench of the Orissa High Court has passed an order in WPC
No.9071 of 2018 on 12.12.2018, directing that the Central Government's circular dated 17.08.2017 shall not be enforced on the petitioner and the
authorities shall be bound to implement all decisions referred in the said order of the Orissa High Court to allow issuance of 'C' form for procurement
of HSD to the petitioner.
Considering that the issues brought before this Court is exactly similar to those decided by the Punjab and Haryana High Court and the Devision
Bench of the Orissa High Court, the present writ petition is disposed of in the following terms:-
The circular dated 17.08.2017 of the Central Government shall not be enforced against the petitioner.
The concerned authority shall issue 'C' form to the petitioner for procurement of HSD.