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2020 ] SHIR VARALAKSHMI COMPANY v. STATE OF TAMIL NADU 339

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 Die-
sel Oil on concessional rate of tax at 2% by way of ‘C’ forms. After introduction
of ‘Goods and Services Tax’ (‘GST’ for brevity), petitioner continued to 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 1-7-2017,
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 mat-
ter as well as the obtaining legal position as of today.
6. The undisputed obtaining legal position as of today is that, the above
said issue came up for consideration before another Hon’ble Judge of this Court
in a batch of writ petitions being W.P. Nos. 19458 to 19460 of 2018 [2019 (24)
G.S.T.L. 3 (Mad.)] etc., being a batch of 71 writ petitions and a common order
came to be passed by another Hon’ble Judge on 26-10-2018. In the batch, the lead
matter is ‘The Ramco Cements Ltd.,’ and therefore, the aforesaid order shall be re-
ferred to as ‘Ramco Cements matter’.
7. In the Ramco Cements matter, this Court allowed the writ petitions
filed by the assessees and directed the Revenue to permit the petitioners-
assessees to download ‘C’ forms. It is not in dispute (as submitted 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 un-
numbered as of today. In other words, Ramco Cements 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 anoth-
er Hon’ble Single Judge vide W.P. No. 12520 of 2019 and the same came to be
disposed of on 26-4-2019 [2020 (32) G.S.T.L. 42 (Mad.)]. 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 Ramco Cements
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 26-4-2019) in ‘Southern Cotspinners Coimabatore Private Limited’.
The most relevant paragraphs are paragraphs 5 and 6 of Southern Cotspinners
Coimabatore 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 incum-
bent upon all Assessing Authorities within the State of Tamil Nadu to ap-
ply the rationale of the decision to all pending assessments. The Petitioner
in this Writ Petition has stated on affidavit that it is unable to download the
C forms from the websites as the same stand blocked from use. Upon en-
quiry with the Assessing Authorities, they have been informed that the
EXCISE LAW TIMES  1st May 2020  117