2025 (7) TMI 1404 - HC - GST

Petitioner must file Section 80 application explaining GST non-payment; Commissioner to consider and decide fairly

The HC directed the petitioner to file an application under Section 80 of the UP GST Act within two weeks, providing reasons for non-payment of GST. The ... Challenge to impugned order/notice issued by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli u/s 73(1), 73(3) and 73(9) of the State Goods and Service Tax Act - petitioner is willing to make payment of outstanding GST liability but requires some time for the same - HELD THAT:- The petitioner is directed to file an appropriate application under Section 80 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Commissioner, Commercial Tax within a period of two weeks from date. If such an application is made by the petitioner along with relevant material indicating the reasons for non payment of GST, the Commissioner, Commercial Tax is directed to consider the same in a sympathetic manner, and thereafter, pass an order in accordance with law. Petition disposed off. The Allahabad High Court, in a writ petition under Article 226 challenging the impugned order dated 17.01.2025 issued under Sections 73(1), 73(3), and 73(9) of the Uttar Pradesh Goods and Services Tax Act relating to financial years 2018-19 and 2019-20, considered the petitioner's plea for a mandamus to keep the order in abeyance and restrain coercive actions. The petitioner cited ill health and consequent business losses, expressing willingness to pay the outstanding GST liability but seeking time. The Court directed the petitioner to file an application under Section 80 of the UP GST Act within two weeks, furnishing reasons for non-payment. The Commissioner, Commercial Tax was instructed to consider the application sympathetically and pass orders in accordance with law. The writ petition was disposed of with these directions.