The Jharkhand High Court stayed Estern Coalfields, the respondent from deducting amounts from invoices on the ground that GST amount not reflecting in GSTR-2A on non-uploading of invoices.
The petitioner, M/s Tycoons Industries Pvt. Limited, had written to Estern Coalfields to see to the Circular 183 issued by the Central Board of Indirect Taxes and Customs (CBIC) in this regard and not to deduct payments from future invoices raised by the petitioner as it would mean double blow to the petitioner.
GSTR 2A means a purchase-related document that the GST portal provides to each business registered with it. The GSTR 2A has generated automatically when a business’s seller or counterparty uploads the GSTR 1 and 5 Forms. It details the purchases a company makes in a particular month, thereby noting all invoice details.
GSTR 2A is a self-generated statement where visibility of all incoming supplies made by your supplier in GSTR 1 has been made available to recipients. The details will be made available on the submission of returns in the portal. Apart from the details of GSTR 1, details operator from GSTR 5 (supplied by non-resident taxable person), GSTR 6 (ISD), GSTR 7 (TDS Deduction) and GSTR 8 (collected by TCS e-commerce) will be self- generated.
It has been submitted by the counsel for the petitioner, Ankit Kanodia that the respondent No.1, Estern Coalfields is deducting the payments which could be made to the petitioner for future invoices, for which, amount of rupees 51 lakh has already been deducted. It is further submitted that the amount of GST not reflecting in GSTR-2A of ECL for the period 2017-18 to 2021-22 is on account of non-uploading of the invoices.
Rajesh Lala, counsel for the respondent no.1 prayed for and three weeks’ time to file a counter affidavit. A Division bench of the High Court comprising Justices after analysing the facts and the legal provisions ordered for status quo to be maintained by Estern Coalfields thereby not allowing Estern Coalfields to deduct further amounts from future invoices and posted the matter for further consideration on 14.06.2023.
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