GST Arrears: Court Directs Authority to Consider Request for 24 Monthly Installments Under Section 80 of TN GST Act

HC disposed of the petition by directing the first respondent to consider petitioner's representation for paying GST arrears in 24 monthly installments under Section 80 of Tamil Nadu GST Act, 2017. The petitioner had previously received a demand notice dated 27.03.2022 for tax arrears and subsequently requested deferred payment on 27.04.2022. The court ordered the first respondent to issue appropriate orders within three weeks of receiving the court order, with no costs imposed.

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Issues:
Petitioner seeking direction for deferred payment of GST arrears in monthly instalments under Section 80 of Tamil Nadu Goods and Services Tax Act, 2017.

Analysis:
The petitioner filed a Writ Petition requesting a direction for the first respondent to consider their representation for paying GST arrears in 24 monthly instalments as per a demand notice dated 27.03.2022. The petitioner had initially received a notice in March 2022 to pay interest on tax arrears. Subsequently, the petitioner submitted a representation to the first respondent on 27.04.2022 seeking permission for the deferred payment. The learned Special Government Pleader for the respondents acknowledged the petitioner's representation and assured that it would be reviewed, and appropriate orders would be issued.

The High Court, after considering the submission of the Special Government Pleader, directed the first respondent to evaluate the petitioner's representation dated 27.04.2022 and issue suitable orders in accordance with Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017. The court mandated that the first respondent must provide a decision within three weeks from the receipt of the court's order. Consequently, the Writ Petition was disposed of with no costs imposed on either party.

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