2023 (10) TMI 283

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..... The writ petition is filed under Article 226 of the Constitution of India for the following reliefs; "i. To issue a writ, direction, or order in the nature of mandamus commanding the Respondent to stay and revoke the recovery proceedings initiated on the date of 06th May 2023 until a proper hearing is provided to the petitioner by the Respondent ii. To issue a writ, direction, or order in .....

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..... es of this matter for the effective implementation of Justice." 2. The petitioner after filing GSTR-1 did not file the return in GSTR-3B. It appears that the petitioner was assessed to the GST as per Exts.P1, P1A, P1B, P1C and P1D for a total outstanding amount of more than rupees five Crores. The learned Counsel for the petitioner submits that the assessing authority has not calculated the tax .....

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..... there is power vested in the Commissioner to grant upto 12 installments for the payment of arrears of tax. If the petitioner wants to deposit the tax in installments, the petitioner may approach the Commissioner within a period of seven days from today, and then the Commissioner should decide the application within another period of seven days thereafter for granting installments for payment of a .....

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