Instalment relief for GST interest allowed where principal tax was paid and coercive recovery was restrained on compliance.

Section 80 of the Tamil Nadu GST Act, 2017 was applied to permit instalment payment of outstanding interest where the principal tax had already been paid, part of the interest demand had been discharged, and financial difficulty was shown. On those facts, the Court granted limited instalment relief for the balance interest and protected the petitioner from coercive recovery, with bank attachment and garnishee notices to be withdrawn upon timely compliance.

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Issues: Whether the petitioner was entitled to time to discharge the outstanding interest liability in installments and consequential relief against bank attachment and garnishee recovery.

Analysis: The petitioner had already discharged the principal tax liability, though belatedly, and had also made part-payment towards the interest demand, leaving a substantial balance. The Authority's power under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 to permit payment in installments was considered in the context of the admitted liability and the petitioner's financial difficulty. On those facts, limited instalment relief was found appropriate, with protection against coercive recovery upon timely compliance.

Conclusion: The petitioner was permitted to pay a part of the outstanding interest immediately and the balance in monthly installments, and the impugned bank attachment and garnishee notices were to stand withdrawn upon compliance.

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