Equitable GST recovery relief granted on admitted liability, with attachment notices revoked after initial deposit and balance payable in instalments.

Equitable relief was considered for a taxpayer who admitted GST liability and sought time to clear the dues in instalments while securing revocation of attachment notices issued for recovery. The Court, without expressing any view on the merits of the assessment or statutory interest, acted on the admitted liability and the undertaking given by the petitioner. It directed an initial deposit of fifty per cent of the admitted amount, required revocation of the attachment notices on proof of that deposit, and permitted payment of the balance in two equated instalments within two months of revocation. The authority's right to proceed in accordance with law on default was preserved.

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Issues: Whether the petitioner was entitled to equitable indulgence to clear the admitted GST liability in instalments and obtain revocation of the attachment notices issued for recovery under the GST recovery provisions.

Analysis: The petitioner admitted the tax liability and filed an undertaking to pay the admitted amount within a specified time after revocation of the attachment. The Court took note of the recovery action initiated by attachment notices issued under the GST recovery mechanism and of the petitioner's willingness to discharge the dues. Without expressing any opinion on the merits of the assessment or on levy of statutory interest, the Court moulded the relief on the basis of the undertaking and the admitted liability. It directed an initial deposit of fifty per cent of the admitted amount, ordered revocation of the attachment notices upon proof of such deposit, and allowed payment of the balance in two equated instalments within two months from revocation. It further preserved the authority's right to proceed in accordance with law in case of default.

Conclusion: The request for instalment-based payment was accepted in part and relief was granted subject to compliance with the undertaking and deposit conditions; the attachment was ordered to be revoked upon the stipulated initial payment.

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