GST arrears instalment relief remanded for fresh consideration after personal hearing and interim protection subject to compliance.

Rejection of a request to pay GST arrears in instalments was set aside because it was made without proper notice and personal hearing, and the authority had to reconsider the request on merits under Rule 158. The court noted the petitioner's claim of substantial prior payment and proposed further payment, and held that the matter required fresh examination of the factual position on arrears and recovery. The request was remitted to the first respondent for reconsideration after hearing the petitioner, while interim protection against further action under the garnishee notice was continued subject to compliance with the directed payment.

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Issues: Whether the rejection of the petitioner's request for payment of tax arrears in instalments under Section 80 required reconsideration by the authority after affording a personal hearing, and whether interim protection should continue pending fresh orders.

Analysis: The request for instalment facility was rejected on the premise that the petitioner did not satisfy the conditions in Rule 158 of the Tamil Nadu Goods and Services Tax Rules, 2017. The Court noted the petitioner's assertion that a substantial amount had already been paid, that a further payment was proposed, and that the rejection was passed without proper notice and hearing. Since the matter turned on a fresh consideration of the petitioner's entitlement to instalment relief and the factual position regarding arrears and recovery, the matter was sent back to the first respondent for reconsideration on merits after giving an opportunity of personal hearing. The Court also directed an additional payment and kept further proceedings pursuant to the garnishee notice in abeyance subject to compliance.

Conclusion: The impugned rejection was set aside for reconsideration, and the petitioner obtained a remand with interim protection subject to payment.

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