The supplier collected GST but skipped filing GSTR-1. Jharkhand HC orders the Department to invoke Section 76 and slaps a ₹1 lakh cost. Assessee hired commercial vehicles from Supplier during Oct'20-Mar'21 and paid ₹73.34 lakh, incl. ₹11.18 lakh GST. Supplier didn't filed GSTR-1. Issue ❓ Whether the Department must invoke §76 JGST Act against Supplier who collected GST but never remitted it, blocking Assessee’s hashtag#inputtaxcredit. Assessee’s grounds 📝 Paid GST in full; credit missing in GSTR-2A Supplier’s failure to file GSTR-1 violated statutory duty Department’s inaction contravenes Section 76(2) Judgment 🏛️ Reason: Sec. 76 uses the expression “every person”; jurisdictional excuse untenable. Conclusion: Writ allowed. 🔎 Dept. to initiate Sec. 76 proceedings vs. Supplier within 8 weeks 💼 Supplier to pay ₹1 lakh costs to Assessee 💸 🚛RK Transport & Constructions Ltd. (Assessee) v. State of Jharkhand (Department) — Jharkhand High Court [W. P. (T) No. 1624 of 2024; dated 13-Jun-2025]