HINDUSTAN ZINC LIMITED v. STATE OF RAJASTHAN & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Nirmaljit Kaur, Justice
HINDUSTAN ZINC LIMITED
v.
STATE OF RAJASTHAN & ORS.
S. B. CIVIL WRIT PETITION No. 5506 / 2018 dated 18.05.2018
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 7 & 8
Decision : In favour of assessee
Inter-State purchase of High Speed Diesel – The petitioners, registered companies engaged in mining of zinc and allied metals, were registered dealers under the Central Sales Tax Act, 1956 (CST Act) and entitled to procure HSD at a concessional CST rate of 2% against issuance of ‘C’ Forms – HSD was essential for their mining operations, heavy machinery and electricity generation – After the GST Act came into force, petroleum products including HSD were excluded from GST by virtue of Section 9(2), pending notification. Consequently, CST/VAT continued to apply to HSD transactions – The grievance of the petitioners was that respondents declined to issue ‘C’ Forms, compelling them to purchase HSD at a higher CST rate of 24% instead of 2% – Held that: Observed that: HSD remains under the CST regime since no notification under Section 9(2) of the GST Act has been issued to bring it under GST – The definition of “goods” in Section 2(d) CST Act, as amended, specifically includes HSD – Noted that, Section 8(3)(b) of CST Act, read with Section 7(2), continues to entitle the petitioners to obtain registration and concessional purchase for mining purposes, and their registration certificates have not been cancelled – Court allowed the writ petitions and directed the respondents to issue ‘C’ Forms to the petitioners for interstate purchase of HSD used in mining operations – Further directed that in case the petitioners had paid excess tax due to wrongful refusal of ‘C’ Forms, they would be entitled to refund/adjustment from the concerned authorities within twelve weeks of filing a claim with requisite documents.
Represented By:
Counsel for the Petitioner: Ramit Mehta, D.D. Thanvi with Arvind Shrimali, Amit Vyas, Sachin Acharya, Shridhar Mehta, Manish Shishodia, Neeraj Kumar Jain, Tribhuwan Gupta, Rahul Lakhwani, Saurabh Maheshwari, Tarun Dudia, Abhishek Mehta, Surendra Singh Choudhary & Khet Singh Rajpurohit
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