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2024 (6) TMI 831 - HC - GSTIssues involved: Challenge to bank attachment notice u/s GST enactments for outstanding interest liability. Summary: The petitioner, a registered person under GST enactments, had their GST registration cancelled due to non-filing of returns, which was later revoked after payment of tax dues and filing of returns. However, the petitioner had outstanding interest liability of Rs.75,84,264, out of which Rs.7,20,581 was paid, leaving a balance of Rs.68,63,683. The petitioner requested to pay the remaining interest liability in installments due to financial difficulty. The Additional Government Pleader argued that the Commissioner can permit payment of tax in installments u/s Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, but not for self-assessed tax liability. Considering that the tax liability was discharged and a partial payment towards interest was made, it was deemed appropriate to allow the petitioner to pay the interest liability in installments. The court disposed of the writ petition by directing the petitioner to pay Rs.10,00,000 towards outstanding interest liability by 15.04.2024, after which the bank attachment and garnishee notices would be withdrawn. The remaining interest liability was to be paid in 11 equal monthly installments, with provisions for default consequences. The court closed the case without any costs involved.
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