PATNA, India, July 16 -- Patna High Court issued the following judgment on July 9:
In the instant petition, petitioner has prayed for the following relief(s):-
"(i) To issue an appropriate writ, order or direction in the nature of mandamus commanding the Respondent Bihar State Mining Corporation Limited to make necessary correction in its GSTR 1 and GSTR 3 for the period December 2021 to March 2022 so that the petitioner is able to avail input tax credit on the amount of Rs. 83,50,878.42/ paid as GST, under reserve charge mechanism, on the royalty of Rs. as 4,63,93,769/-paid for settlement of Shankarpur A Sand Ghat in the district of Rohtas.
(ii) This Hon'ble Court may further adjudicate and hold that petitioner cannot be restrained from...