Ideal Pharma Through Its Proprietor Manish Kumar vs. The State Of Bihar

Held

The Court accepted the statement made by the learned counsel for the Mining Department. The Court noted that the Mining Department's representative assured that upon the petitioner furnishing proof of deposit of the GST amounts (Rs. 30,83,750/- and Rs. 23,81,122/-), the portal would be uploaded with the requisite information within the next 24 hours. The petitioner's counsel agreed to supply the particulars to the counsel for the Mining Department by the following day. Based on this understanding and assurance, the petition was disposed of. The Court did not delve into the interpretation of Rule 60(7) of the CGST Rules, 2017, as the matter was resolved through an undertaking by the respondent.

Facts

The petitioner, Ideal Pharma, operating a mining ghat in Sone River under Bhojpur District, deposited GST amounts of Rs. 30,83,750/- on January 14, 2022, and Rs. 23,81,122/- on March 31, 2022. The petitioner sought a direction to respondents, particularly respondent Nos. 4 and 5 (Bihar State Mining Corporation Ltd. and its Managing Director), to upload the data in the prescribed GSTR-2B Form as per Rule 60(7) of the Central Goods and Services Tax Rules, 2017. This was necessary to enable the petitioner to claim input tax credit and file GST returns, as the absence of the GSTR-2B form on the common portal prevented them from filing returns. The petitioner feared cancellation of their GST registration due to non-filing.

Key Issues

1. Whether the respondents are obligated to upload the data in the prescribed GSTR-2B Form as per Rule 60(7) of the Central Goods and Services Tax Rules, 2017, to enable the petitioner to claim input tax credit and file GST returns? (Question of law and fact, turning on Rule 60(7) of CGST Rules, 2017). Petitioner's contention: The petitioner argued that the respondents' failure to upload the GSTR-2B data prevented them from claiming input tax credit and filing their GST returns, leading to a potential cancellation of their GST registration. They sought a direction for the respondents to comply with Rule 60(7) of the CGST Rules, 2017. Respondents' contention: The learned counsel for the Mining Department stated that if the petitioner furnished proof of deposit of the GST amounts, the portal would be updated with the requisite information within 24 hours. The Union of India and the State of Bihar did not record any specific arguments.