- Jharkhand High Court ordered State GST Department to act against a vehicle rental service provider for not filing GSTR-1 and not remitting GST.
- Court dismissed State Department’s claim of lack of jurisdiction, stating Section 76 requires action against non-compliant entities.
- Court criticized State Department’s inaction and emphasized their duty to act against the supplier.
- Respondent 6’s claim of not being liable for GST was rejected due to inclusion of CGST and JGST in invoices.
- Res judicata plea was dismissed as no final decision was made in a previous petition; Rs 1 lakh costs imposed on Respondent 6.
- Court directed Revenue to start proceedings within eight weeks.
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
