2022 (7) TMI 69 - HC - GST

Seeking permission to petitioner to pay the GST arrears as demanded in the demand notice in 24 equal monthly instalments - HELD THAT - This Court directs the first respondent to consider the representation of the petitioner, dated 27.04.2022 and pass appropriate orders as per Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of three weeks from the date of receipt of a copy of this order. The writ petition disposed off.

Summary

Issues:
Petitioner seeking direction for deferred payment of GST arrears in monthly instalments under Section 80 of Tamil Nadu Goods and Services Tax Act, 2017.

Analysis:
The petitioner filed a Writ Petition requesting a direction for the first respondent to consider their representation for paying GST arrears in 24 monthly instalments as per a demand notice dated 27.03.2022. The petitioner had initially received a notice in March 2022 to pay interest on tax arrears. Subsequently, the petitioner submitted a representation to the first respondent on 27.04.2022 seeking permission for the deferred payment. The learned Special Government Pleader for the respondents acknowledged the petitioner's representation and assured that it would be reviewed, and appropriate orders would be issued.

The High Court, after considering the submission of the Special Government Pleader, directed the first respondent to evaluate the petitioner's representation dated 27.04.2022 and issue suitable orders in accordance with Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017. The court mandated that the first respondent must provide a decision within three weeks from the receipt of the court's order. Consequently, the Writ Petition was disposed of with no costs imposed on either party.