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2023 (11) TMI 953 - HC - GSTExtension of time period for payment of balance amount demanded by the respondent towards interest in instalments - HELD THAT - This Court feels that the time period of 2 days is not sufficient to make the payment of demanded amount by the petitioner. Hence, this Court is inclined to grant a period of 3 months time to the petitioner for payment of balance amount demanded by the respondent towards interest - It is made clear that if the petitioner had failed to make payment of amount on the due dates, the respondent is granted liberty to initiate the recovery proceedings. This writ petition is disposed of.
Issues involved: Challenge to impugned order demanding GST interest payment, sufficiency of time period for payment.
Challenge to Impugned Order: The writ petition was filed challenging the order dated 06.10.2023 passed by the respondent, demanding payment of GST interest for the years 2017-2018 to 2021-2022 due to delay in payment. Arguments of Petitioner: The petitioner, engaged in servicing financial institutions, faced technical glitches leading to delayed GST payment. The respondent issued a notice demanding payment of Rs. 9,25,417/- for non-payment, with a 2-day deadline. The petitioner had only paid Rs. 2,69,877/- till date. Contention of Petitioner: The time period of 2 days was deemed insufficient by the petitioner due to the sudden notice issued by the respondent. The petitioner sought an extension to make the payment and requested the court to consider the circumstances. Response of Respondent: The respondent argued that a one-month period had already lapsed, and the requested 3-month extension was considered excessive. However, considering the situation, the respondent agreed to a revised time limit for payment. Court's Decision: After hearing both parties and reviewing the case, the court found the 2-day deadline unreasonable. The court granted the petitioner a 3-month period to pay the balance amount in three instalments, specifying the due dates and amounts. It was clarified that failure to pay on the specified dates would allow the respondent to initiate recovery proceedings. Conclusion: The writ petition was disposed of with the court's directions for payment, without any costs, and the connected miscellaneous petition was closed accordingly.
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