TaxTMI 
TaxTMI 
2024 (2) TMI 172
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....demanding interest dated 17th November, 2022 and for a direction upon the respondent authorities to refund the alleged excess amount recovered by way of debiting the bank account of the petitioners pursuant to the garnishee notice dated March 30, 2023. 3. The writ petitioner no. 1, being a Real Estate Company, opted for taxation structure under the new scheme and was paying GST at the rate of 1% to 5% (combined) on the consideration collected after 1st of April, 2019. 4. The petitioners claim that they have been regularly filing their returns and adhering to the compliance under the GST Act. The petitioners opted for the new scheme for one of its ongoing projects, namely, "Mayfair Greens-Phase II" and computed the ITC reversal vis-a-vis s....
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....upport of his contention that the respondent authority was of the view that the petitioners were eligible to apply for the installment facility. He further refers to another observation of such officer that the taxpayer is financially able to opt for the installment facility. 11. By placing reliance on such observations of the Assistant Commissioner, Siliguri Charge, Mr. Ghosh contends that the respondent authority has accepted the contention of the petitioners that the petitioners are entitled to installments. 12. He further submits that non-communication of the final decision on such issue led to the delay in ITC reversals which ultimately resulted in escalation of interest on such amount. 13. Mr. Ghosh, learned advocate appearing for ....
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....ereto states that the Commissioner may issue an order in FORM GST DRC-21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit. 19. Mr. Ghosh, learned advocate appearing for the petitioners submits that once an application for installment is made the Commissioner is obliged to allow such prayer. 20. However, upon a reading of the explanation it, prima facie, appears to this court that the expressions "may" and "as he may deem fit" makes the said explanation a discretionary one and not mandatory as urged by Mr. Ghosh. 21. This court is, therefore, of the prima facie view that a discretion is left with the Commissioner either to allow or....
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....noncommunication of the decision on the prayer of the petitioners for installment facility amounts to gross violation of the principles of natural justice. 30. The moot question is whether the petitioners would be liable to pay interest as demanded by the authorities vide the rectified order of demand. A decision on such issue would depend upon the decision taken on the prayer of the petitioners for installments. 31. It appears from Page 129 of the writ petition that the petitioners have given a detailed calculation of interest on the basis of the installments claimed by him. The petitioners contend that the petitioners are entitled to a refund of Rs. 10,69,217/- The issue as to whether the petitioners will be entitled to refund of the af....