https://www.taxtmi.com/caselaws?id=420384 The HC rejected petitioner's request to pay GST for February and March 2021 in instalments. The court noted that while petitioner faced financial difficulties due to COVID-19, Section 80 of CGST Act restricts Commissioner's power to permit instalment payments for self-assessed taxes. Given that petitioner had already delayed payment for 12 months and respondents were willing to accept full payment, the court directed petitioner to clear all tax liability within one month of judgment, with compliance ensuring continued GST registration. en-us Mon, 07 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420384 The HC rejected petitioner's request to pay GST for February and March 2021 in instalments. The court noted that while petitioner faced financial difficulties due to COVID-19, Section 80 of CGST Act restricts Commissioner's power to permit instalment payments for self-assessed taxes. Given that petitioner had already delayed payment for 12 months and respondents were willing to accept full payment, the court directed petitioner to clear all tax liability within one month of judgment, with compliance ensuring continued GST registration. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420384