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HC directed revenue authorities to permit the assessee's to download 'C' forms post GST-implementation

June 12, 2019[2019] 107 410 (Madras)

GST/Excise/ST/VAT: Where assessee was making inter-State purchases of High Speed Diesel Oil on concessional rate of tax at 2 per cent against 'C' Forms and after introduction of GST regime revenue authorities informed assessee that with effect from 1-7-2017 it was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax and, therefore, department's site had been blocked to deny access to assessee from downloading 'C' Forms, revenue authorities were directed to take necessary action to permit assessee to download 'C' Forms

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