2020 (2) TMI 530 - HC - GST

Court allows petitioner to pay tax debt in installments, stresses compliance and form submission

The court accepted the petitioner's undertaking to pay the outstanding tax liability in installments due to financial stress and past losses. The court ... Form GSTR 3B not filed - period from May 2018 till December 2019 - HELD THAT:- Petitioner undertakes to pay the GST liability in installments - Let NOTICE be issued to the respondents returnable on 05.03.2020. By the next returnable date i.e. 05.03.2020, the writ-applicant is directed to deposit an amount of ₹ 42,63,031/- in terms of his under on oath. Issues:1. Non-filing of Form GSTR 3B for the period from May 2018 till December 2019 due to financial stress.2. Inability to upload Form GSTR 3B without payment of tax.3. Requirement to furnish all forms for earlier periods before uploading forms for a new period.4. Net tax liability payable for the period May 2018 till December 2019.5. Undertaking by the petitioner to pay the tax liability in installments.Analysis:The writ-applicant submitted an undertaking stating the reasons for not filing Form GSTR 3B for the period from May 2018 to December 2019, citing financial stress due to past losses. The inability to upload Form GSTR 3B without tax payment was highlighted, and the petitioner acknowledged the net tax liability payable for the mentioned period. The petitioner undertook to pay the total liability in installments, with specific amounts due on certain dates, as detailed in the undertaking.The court ordered the undertaking to be taken on record and issued a notice to the respondents returnable on a specified date. The writ-applicant was directed to deposit the total tax liability amount by a certain date, emphasizing compliance with the undertaking provided. Direct service of the order was permitted for timely action by the petitioner.In conclusion, the judgment focused on the non-filing of Form GSTR 3B, the necessity of tax payment for uploading forms, the requirement to furnish all previous forms, acknowledgment of the tax liability, and the petitioner's commitment to pay the liability in installments as per the provided undertaking. The court's directives aimed at ensuring compliance with tax obligations and timely resolution of the matter.