Court allows extension for GST payment upon admitted liability, emphasizes legal procedures

The court disposed of the writ petition, granting the petitioner liberty to request an extension for payment once a notice for the admitted liability is issued. The petitioner sought relief through a Writ of Mandamus to prevent coercive action and recalculate the due amount, also requesting a one-year extension to pay in phases. The petitioner admitted liability for GST charges from June 2019 to January 2020. The respondent initiated legal proceedings under Section 70 of the CGST Act, with the court emphasizing adherence to legal procedures when seeking payment accommodations.

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Issues:
1. Relief sought through a Writ of Mandamus to prevent coercive action and recalculate the due amount.
2. Request for extension of one year to pay the due amount in phased manner.
3. Dispute regarding the amount due under GST for taxable supplies from June 2019 to January 2020.
4. Legal proceedings initiated under Section 70 of the Central Goods and Services Tax Act, 2017.
5. Argument on granting reasonable time for payment of admitted liability.
6. Respondent's stance on the ongoing proceedings and issuance of notice under Section 76 of the Act.
7. Disposal of the writ petition with liberty for petitioner to request time for payment.

Analysis:
The petitioner filed a petition seeking a Writ of Mandamus to prevent coercive action by the respondent and to recalculate the due amount payable, along with a request for a one-year extension to pay the due amount in phased manner. The petitioner admitted liability for a sum of Rs. 1,67,17,995/- towards GST charged for taxable supplies from June 2019 to January 2020. The respondent issued a summons under Section 70 of the CGST Act, prompting the petitioner to file the writ petition. The petitioner's counsel assured that the liability would be paid if a reasonable time is granted. On the other hand, the respondent's counsel argued that the proceedings related to the amount due were not concluded, and issuance of a notice under Section 76 of the Act would be necessary for recovery. The court decided to dispose of the writ petition, allowing the petitioner to request an extension for payment once the notice for the admitted liability is issued, emphasizing that the petitioner must adhere to legal requirements when seeking accommodation for payment.

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