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<h1>Tax Debt Relief: Struggling Taxpayers Gain Flexible Payment Plan with Ten Monthly Installments Starting February 2024</h1> HC granted petitioners tax and interest payment in installments due to financial hardship, allowing ten equal monthly payments starting February 2024. ... Installment payment of tax dues - financial hardship as a ground for temporary relief - delay by revenue authority in detection as a factor in granting relief - conditional suspension of enforcement subject to timely instalments - restoration of enforcement rights on defaultInstallment payment of tax dues - financial hardship as a ground for temporary relief - delay by revenue authority in detection as a factor in granting relief - conditional suspension of enforcement subject to timely instalments - restoration of enforcement rights on default - Grant of permission to pay the tax dues and interest by ten monthly instalments and the consequence of default. - HELD THAT: - The High Court, on the petitioners' writ seeking relief from lump-sum payment, accepted that the petitioners had demonstrated financial hardship and noted delay on the part of the State GST authority in detecting the revenue demand. In the interest of justice the Court exercised its discretionary jurisdiction to permit payment by way of ten equal instalments. The instalments are to be paid monthly, each within the tenth day of the relevant English calendar month, the schedule to commence from February, 2024. The relief is conditional: if any instalment is not paid within the prescribed time the court's order permitting instalments shall cease to operate and the respondent authority is entitled to resume and pursue enforcement proceedings in accordance with law.Writ petition allowed to the extent of permitting payment of the tax dues and interest by ten equal monthly instalments as directed, subject to the stated condition that default will revive the authority's power to proceed.Final Conclusion: The petition is disposed of by permitting the petitioners to pay the tax dues and interest in ten equal monthly instalments beginning February, 2024, each due by the tenth day of the month; failure to pay any instalment in time terminates the instalment order and permits the respondent authority to proceed as per law. The Calcutta High Court granted the petitioners installment payment of tax and interest in a writ petition due to financial hardship and delay by the State GST authority. The payment is to be made in ten equal installments starting from February 2024, with each installment due by the tenth day of every month. Failure to pay any installment on time will allow the respondent authority to take legal action.
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