M/s Bathla Teletech Pvt. Ltd. v. The State of Bihar
Case brief
What is this about?
Input Tax Credit denial; Section 16(2)(b) CGST Act physical receipt; deemed receipt of goods; delivery of goods directly to end consumer on dealer's instruction; bill-to-ship-to model; Circular No. 241/35/2024-GST dated 31.12.2024; Rule 36 CGST Rules; Section 155 burden of proof; Section 73(9) adjudication order; Section 107 appeal; Order-in-Appeal rejection; total non-application of mind; distinguishable precedents (Aastha Enterprises; State of Karnataka v. Ecom Gill; SAJ Food Products); remand to Deputy Commissioner of State Tax Patliputra Circle; six-month timeline; Patna High Court CWJC bunch 2023–2024; petitioners M/s Utkrisht Trade Solutions Pvt. Ltd., M/s Bathla Teletech Pvt. Ltd., M/s Sane Retails Private Limited, M/s Consulting Rooms Private Limited, M/s Shreyash Retail Private Limited.
What did the court decide?
Impugned orders dated 14.01.2023 (Annexure P-14) and 07.10.2023 (Annexure P-1) set aside in the lead case and in all connected petitions; matters remanded to the Deputy Commissioner of State Tax, Patliputra Circle, Central Division, Pant Bhawan, Bailey Road, Patna, to examine afresh compliance with Section 16(2)(b) CGST Act — existence of a memorandum of understanding between dealer and supplier and intimation to the end consumer regarding delivery of goods — within six months; if materials favour the petitioners, grievance to be redressed in accordance with law, failing which a detailed speaking order after notice and explanation; petitioners to co-operate with the authorities.