GST DRC-01 notice and penalty quashed; petitioner may apply under Section 80 within ten days HC quashed the impugned GST DRC-01 notice and penalty order and permitted the petitioner to apply to the Commissioner/Competent Authority under Section 80 ...
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GST DRC-01 notice and penalty quashed; petitioner may apply under Section 80 within ten days
HC quashed the impugned GST DRC-01 notice and penalty order and permitted the petitioner to apply to the Commissioner/Competent Authority under Section 80 of the Uttarakhand GST Act, 2017 within ten days. If such application is filed, the Commissioner/Competent Authority must decide within two weeks and no coercive action may be taken until a decision is rendered. If no application is filed within ten days, respondents may proceed as per law. The writ petition is disposed of finally.
The petitioner, a GST-registered firm (registration dated 17.11.2022), challenged a GST DRC-01 notice dated 08.10.2024 and a penalty order dated 02.01.2025 demanding Rs. 17,21,389/-, following cancellation of registration on 08.05.2024. Counsel sought permission to pay the amount in instalments and to approach the Commissioner under Section 80 of the Uttarakhand GST Act, 2017. The court reproduced Section 80: "On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery." The State had no objection to the petitioner applying under Section 80. If the petitioner files an application within ten days, the Commissioner shall decide within two weeks, and "till a decision is taken under Section 80... no coercive action shall be taken against the petitioner." The writ petition was disposed of finally.
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