https://www.taxtmi.com/caselaws?id=762751 The HC dismissed the writ petition challenging an order dated 13.04.2022 under Section 80 of CGST Act, 2017. Petitioner sought time to pay tax liability, claiming entitlement to installment facility. Court held that Section 80 installment provision applies only when non-payment is unrelated to self-assessed liability in returns. Since petitioner had self-assessed GST liability through GSTR 1 but failed to file GSTR 3B and pay tax, installment facility was unavailable. Court found no infirmity in the impugned order, noting over two years had passed without payment. Petition dismissed with liberty to pay amount with interest and seek registration revival or fresh registration. en-us Fri, 08 Nov 2024 00:00:00 +0530 Fri, 04 Jul 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762751 The HC dismissed the writ petition challenging an order dated 13.04.2022 under Section 80 of CGST Act, 2017. Petitioner sought time to pay tax liability, claiming entitlement to installment facility. Court held that Section 80 installment provision applies only when non-payment is unrelated to self-assessed liability in returns. Since petitioner had self-assessed GST liability through GSTR 1 but failed to file GSTR 3B and pay tax, installment facility was unavailable. Court found no infirmity in the impugned order, noting over two years had passed without payment. Petition dismissed with liberty to pay amount with interest and seek registration revival or fresh registration. Case-Laws GST Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762751