TMI Blog2019 (8) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... sees to download 'C' forms. Instant writ petition is allowed in respect of mandamus limb of the prayers alone. Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not be more than 5 working days from the date of receipt of copy of this order - petition allowed in part. - W.P.No.20833 of 2019 And WMP Nos.20032, 20033 and 20034 of 2019 - - - Dated:- 22-7-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.J.R.Prabhakaran For the Respondents : Mr.M.Mohammed Shaffiq, Special Government Pleader (Taxes) ORDER Mr.J.R.Prabhakaran, learned counsel on record for writ petitioner and Mr.M.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isted before this Court today under the caption 'FOR ADMISSION' in the motion list. 3. Both the learned counsel submitted, without any dispute or disagreement, that the entire matter turns on a very narrow compass and therefore, the main writ petition itself can be disposed of. 4. The central theme of the entire writ petition is purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power. 5. The petitioner was making inter-state purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of 'C' forms. After introduction of 'Goods and Services Tax' ('GST' for brevity), petitioner contin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned counsel for Revenue) that though an intra Court appeal has been preferred against Ramco Cements matter with a delay of three days, the same remains unnumbered as of today. In other words, Ramco Cemets authored by another Hon'ble Judge of this Court is holding the field as of today. 8. Post Ramco Cements matter, a similar situation came up before another Hon'ble Single Judge vide W.P.No.12520 of 2019 and the same came to be disposed of on 26.04.2019. In the said order, learned Single Judge held that till such time the order of Ramco Cements is either stayed or reversed it is incumbent upon all Assessing Authorities within the State of Tamil Nadu to apply the rationale and the principle laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in accordance with law. 6. In the aforesaid circumstances and in the light of the order passed above, this Writ Petition is allowed. Consequently, necessary action to be taken by the department, forthwith. No costs. Connected Miscellaneous Petition is closed.' 10. In the light of the narrative supra and in the light of the trajectory, which this matter has taken at the admission stage, it follows as a natural sequitur that the instant writ petition stands allowed. Consequently, necessary action has to be taken by the Revenue/Department/Respondents forthwith which in any case shall not be more than 5 working days from the date of receipt of copy of this order. 11. This writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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