TaxTMI 
TaxTMI 
2024 (12) TMI 331
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....ding Counsel for the respondents are present. 3. In this Writ Petition, the petitioner has challenged the Impugned Order No.1/2022 (Commr-GST Cell) dated 13.04.2022. This was in the background of an Order passed by this Court earlier in W.P.No.733 of 2022 which came to be disposed on 21.01.2022. By an Order dated 13.04.2022, the first respondent has passed the following Order:- "6. Discussion & findings 6.1. The provisions for making payment of GST in installments are provided under Section 80 of CGST Act, 2017 and the same is reproduced below:- Payment of tax and other amount in instalments. 80. On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or ....
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....f section 79. [Explanation.- For the purposes of this subsection, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.] 6.4. In view of the above provision, any liability declared under GSTR 1 return filed under Section 37 but not included in the GSTR 3B return filed in terms of Section 39 is considered as self-assessed tax. 6.5. Further it is appropriate to refer to the decision of the Hon'ble High Court of Madhya Pradesh rendered in the case of Kabeer Reality Private Limited, Indore v/s The Union of India & Others vide order in W.P.No.15645/2019 dated 17.10.2019 wherein it was held that onc....
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....itioner had failed to file the returns in Form GSTR-3B and not discharged the tax liability. 5. The petitioner had requested time for paying the amounts purportedly in terms of Section 80 of the Central Goods and Services Tax (CGST) Act, 2017. 6. Challenging the Impugned Order dated 13.04.2022, the petitioner is before this Court. 7. The respondents defend the Impugned Order dated 13.04.2022 stating that the amount due pertains to the period prior to the period when the country was under both continuous and intermittent lock down due to outbreak of Covid-19 pandemic with effect from 24.03.2020. Hence, they are not come to the rescue of the petitioner. 8. That apart, two more years have lapsed, since the Impugned Order was passed. No fur....