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2024 (6) TMI 1082 - HC - GSTIssues: Challenge to orders imposing interest liability due to delayed tax payments. Analysis: The petitioner challenged orders imposing interest liability, citing reasons like family bereavements, nonpayment by suppliers, and the COVID-19 pandemic affecting timely tax filings and payments. The petitioner requested a personal hearing, installment payment option, and pointed out a circular for reduced interest rates during the pandemic. The petitioner paid a partial amount and agreed to remit an additional sum for a remand. The Government Advocate argued that interest imposition is statutory and a consequence of delayed tax payment, contending that the assessing officer has no discretion in the matter. The advocate opposed remanding the matter. The court noted that the impugned orders related only to interest and that the petitioner had paid the requisite taxes and part of the interest. A personal hearing was mandatory under the GST enactments if requested or if an adverse order was proposed. Considering the circumstances, the court set aside the impugned orders on the condition that the petitioner remits an additional sum and directed a fresh assessment within three months. Therefore, the court set aside the orders on the condition of additional payment, providing an opportunity for a personal hearing, and cancelling the garnishee orders upon receipt of the total amount. The writ petitions were disposed of without costs, and the connected miscellaneous petitions were closed.
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