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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Seeking remission of amount in instalments (admitted liability) ...


Court Denies Installment Plan for Tax Arrears; Compliance with Section 80 of GST Act Required for Benefits.

May 3, 2023

Case Laws     GST     HC

Seeking remission of amount in instalments (admitted liability) - Recovery of arrears in payment of admitted tax - In this case, while the petitioner has filed returns it has not paid the tax and hence its barred from obtaining benefit u/s 80 of the GST Act - HC

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