TMI Blog2019 (7) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... the purpose of purchasing petroleum products against the issuance of 'C' declaration forms. Petition allowed. - W.P.No.20929 of 2019 And WMP No.20121 of 2019 - - - Dated:- 16-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.Adithya Reddy For the Respondents : Mr.V.Haribabu, Additional Government Pleader ORDER Mr.Adithya Reddy, learned counsel on record for sole writ petitioner and Mr.V.Haribabu, learned Additional Government Pleader for respondents are before this Court. 2. There is no disputation or disagreement before this Court that the instant matter is covered by an earlier order made by this Court being order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase High Speed Diesel Oil, but, however, they could not download the 'C' forms. When the petitioner enquired with the Revenue Department, the petitioner was informed that after introduction of GST regime on and with effect from 01.07.2017, the petitioner was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax i.e., at 2% and therefore, the Department's site has been blocked to deny access to the petitioner and other similarly placed persons from downloading 'C' forms. It may not be necessary to advert to those facts any further, as there is virtually no dispute on the factual aspects of the matter as well as the obtaining legal position as of today. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements with regard to pending assessments. This position is not disputed. 9. In other words, there is no dispute or disagreement that the instant writ petition falls clearly within the four corners of Ramco Cements case as well as the aforesaid order of another Hon'ble Single Judge made in W.P.No.12520 of 2019 (order dated 26.04.2019) in 'Southern Cotspinners Coimbatore Limited'. The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners Coimbatore Private Limited Case and the same read as follows: ''5. In such circumstances, till such time the order of this Court in the case of M/s.Ramco Cements Ltd (Supra) is either stayed or reversed it is incumbent upon all Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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