‘Every Person’ in S.76 of JGST Act Covers Unregistered Suppliers: Jharkhand HC Directs Action for Failure to Deposit Collected Tax

The Jharkhand High Court has ruled that the term "every person" used in Section 76 of the Jharkhand GST (JGST) Act includes unregistered suppliers. This section deals with the recovery of any tax that has been collected by a person but has not been deposited with the government. The court held that even if a supplier is not registered under GST, if they have collected an amount representing it as tax from their customers, they are legally obligated to deposit that amount with the government. The court has directed the tax authorities to take action against such unregistered suppliers for their failure to deposit the collected tax. This judgment broadens the scope of the recovery provisions and ensures that any amount collected in the name of GST, whether by a registered person or not, reaches the government exchequer.