9911796707
TMI Blog2022 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... alments. Though section 80 of the Act confers power upon the Commissioner to extend the time for payment, the said benefit is limited for payments other than those due under self assessed returns. It is true that as far as the power of the Commissioner is concerned, there is a restriction on the power to grant instalments for payment of tax due. In cases of self-assessed returns, the Commissioner of GST does not have the power to permit payment of tax in instalments. In the present case, petitioner has not paid the tax for the period from February 2021 till date and hence he has already got the benefit of almost 12 months - the petitioner has already got the benefit of almost 12 months and respondents have agreed to accept the entire tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m district under a project of the Kerala Water Authority. Though the works were executed by the petitioner, a substantial portion of the bill remains to be settled and completion certificate has also not been issued by the Kerala Water Authority, citing Covid-19 pandemic. Due to the impact of the pandemic and the consequent failure of the Water Authority to clear the amounts due to the petitioner, he failed to file his returns for the month of February 2021 and March 2021. Petitioner further alleges that due to the financial constraints brought about on account of the pandemic, the returns could not be submitted. In the meantime, petitioner was issued with a notice under section 46 of the Central Goods and Service Tax Act, 2017 (for short, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the parties, it can be noticed that petitioner has no dispute on his liability for payment of tax for the months of February 2021 and March 2021. The financial difficulties faced by the petitioner due to Covid-19 pandemic is claimed to be the reason for seeking the benefit of payment of tax in instalments. Though section 80 of the Act confers power upon the Commissioner to extend the time for payment, the said benefit is limited for payments other than those due under self assessed returns. It is true that as far as the power of the Commissioner is concerned, there is a restriction on the power to grant instalments for payment of tax due. In cases of self-assessed returns, the Commissioner of GST does not have the power to permit payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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