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    <title>2025 (5) TMI 1262 - GAUHATI HIGH COURT</title>
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    <description>The HC allowed the petitioner firm to file a fresh application for paying demanded amounts in twenty-four equal monthly installments under Section 80 of the CGST Act, 2017, after their earlier request for forty-eight installments was rejected as non-compliant with statutory provisions. The court directed the Commissioner to consider the new application within one month, providing personal hearing and deciding on merits. The petition concerned delayed GST returns filing and tax payments for FY 2018-19 onwards, with liability for late fees and interest under Sections 47 and 50 of CGST Act.</description>
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    <pubDate>Tue, 06 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=770990</link>
      <description>The HC allowed the petitioner firm to file a fresh application for paying demanded amounts in twenty-four equal monthly installments under Section 80 of the CGST Act, 2017, after their earlier request for forty-eight installments was rejected as non-compliant with statutory provisions. The court directed the Commissioner to consider the new application within one month, providing personal hearing and deciding on merits. The petition concerned delayed GST returns filing and tax payments for FY 2018-19 onwards, with liability for late fees and interest under Sections 47 and 50 of CGST Act.</description>
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