https://www.taxtmi.com/caselaws?id=437321 The HC dismissed a petition seeking remission of tax amount in instalments under Section 80 of TNGST Act. The petitioner had suppressed sales with differences between GSTR-3B and GSTR-1 returns. The court held that Section 80 benefits only compliant assessees who pay admitted tax, excluding amounts due per self-assessed returns. Since the petitioner filed returns but failed to pay tax on admitted liability, they were barred from instalment benefits. The court rejected arguments distinguishing between different return types, emphasizing that allowing such benefit would enable delinquent assessees to avoid timely tax payment obligations. en-us Wed, 05 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437321 The HC dismissed a petition seeking remission of tax amount in instalments under Section 80 of TNGST Act. The petitioner had suppressed sales with differences between GSTR-3B and GSTR-1 returns. The court held that Section 80 benefits only compliant assessees who pay admitted tax, excluding amounts due per self-assessed returns. Since the petitioner filed returns but failed to pay tax on admitted liability, they were barred from instalment benefits. The court rejected arguments distinguishing between different return types, emphasizing that allowing such benefit would enable delinquent assessees to avoid timely tax payment obligations. Case-Laws GST Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437321