9911796707
TMI Blog2022 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS AND ADV. S. MANU, ASGI ADV.DR. THUSHARA JAMES, SENIOR GOVT.PLEADER JUDGMENT BECHU KURIAN THOMAS, J. Petitioner seeks for a direction to permit payment of the tax due from the petitioner for the months of February 2021 and March 2021 in 20 equated monthly instalments. Petitioner has also sought for a direction to permit the submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner 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, 'the CGST' Act) requiring the petitioner to furnish his returns, failing which, it was proposed to assess him under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out that the judgments relied upon by the petitioner were pending consideration in writ appeals. On the above pleadings, the respondents sought for dismissal of the writ petition. 5. I have heard Sri.K.M.Sathyanatha Menon, the learned counsel for the petitioner, Sri.S.Manu, the learned Assistant Solicitor General of India for the first respondent, Sri.Sreelal N Warrier, the learned Standing Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. The decisions in Ext.P4 and P5 are pending consideration in the appeal and the same has not attained finality. 8. As far as the present case is concerned, petitioner has not paid the tax for the period from February 2021 till date and hence he has already got ..... X X X X Extracts X X X X X X X X Extracts X X X X
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