2024 (2) TMI 289 - HC - GST

Tax Payment Extension Granted: Petitioner Wins Right to Request Time Modification Under Section 79(1)(c)(iv)

The HC examined a tax payment representation under TNGST Act. The court directed the proper officer to consider the petitioner's request for time ... Revocation of Attachment of bank accounts of the petitioner - jurisdiction to extend time for making payment - HELD THAT:- On examining Section 79(1)(c)(iv) of the TNGST Act, it appears that the proper officer has the discretion to extend time for making payment if he has issued a notice for recovery of amounts in terms of clause (c)(i) of Section 79(1) of the TNGST Act. This writ petition is disposed of by directing the third respondent to consider and dispose of the petitioner's representation dated 28.11.2023 by taking into account the applicable provisions of the TNGST Act. Issues involved: The petitioner seeks consideration of a representation for granting time for payment of tax u/s 79(1)(c)(iv) of the Tamil Nadu Goods and Services Act, 2017.Summary:Issue 1: Representation for Time ExtensionThe petitioner received notices demanding payment of tax and submitted a representation seeking 90 days time for payment and revocation of bank account attachment.Issue 2: Proper Officer's DiscretionThe Additional Government Pleader argued that the petitioner should have applied u/s 80 of the TNGST Act for time extension. However, the petitioner's counsel contended that the power is also conferred on the proper officer u/s 79(1)(c)(iv).Judgment:Upon examining Section 79(1)(c)(iv) of the TNGST Act, it was found that the proper officer has discretion to extend time for payment if a notice for recovery has been issued. The court directed the third respondent to consider and dispose of the petitioner's representation within two months, taking into account the provisions of the Act. The petitioner was given the opportunity to request raising the attachment, subject to the proper officer's terms.