Statutory deferment of GST recovery required where taxpayer admits liability but seeks time for payment on hardship grounds.

A writ challenge to GST recovery measures was not entertained by granting interim restraint where the petitioner acknowledged the liability but sought time on grounds of financial hardship. The HC required the petitioner to use the statutory mechanism for deferment by applying to the Commissioner, and directed the authority to decide that request in accordance with law. No interim protection against recovery was granted.

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Issues: Whether the petitioner was entitled to interim restraint against recovery measures in respect of the GST demand, or should be directed to seek statutory relief for payment of the admitted liability.

Analysis: The writ petition concerned challenge to notice and consequential recovery action under the State GST framework. The petitioner expressed readiness to pay the outstanding liability but sought time because of stated financial hardship. The Court directed the petitioner to avail the statutory mechanism for deferment of payment by moving an application before the Commissioner and required the authority to consider it in accordance with law.

Outcome: No interim protection against recovery was granted in the writ petition. The petitioner was directed to pursue the statutory application before the Commissioner, who was to decide it in accordance with law.

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