Instalment relief for admitted GST dues stays coercive recovery pending the competent authority's decision on the request.

A taxpayer facing admitted GST dues was permitted to seek payment in instalments under Section 80 of the Uttarakhand GST Act, 2017 on the basis of financial difficulty. If an application is filed within ten days, the competent authority must decide it within two weeks, and coercive recovery is stayed until that decision. If no application is filed within the stipulated time, the department may proceed in accordance with law. The text records interim protection pending consideration of the instalment request and preserves the authority's statutory discretion to grant or instalments.

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Issues: Whether the petitioner could be permitted to seek payment of the admitted GST dues in instalments under Section 80 of the Uttarakhand Goods and Services Tax Act, 2017 and obtain interim protection against coercive recovery pending decision on such request.

Analysis: The petitioner sought time to pay the quantified dues in instalments due to financial difficulty. The State did not oppose the request if the petitioner approached the Commissioner or Competent Authority under Section 80. The Court directed that, if an application is filed within ten days, the authority shall decide it within two weeks and, until then, no coercive action shall be taken. If no application is filed within the stipulated period, the respondents may proceed in accordance with law.

Outcome: The petitioner was granted liberty to move the statutory authority for instalments, with interim protection against coercive recovery till such application is decided.

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