TaxTMI 
TaxTMI 
2025 (6) TMI 351
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....eli Taye, D Ado Advocate. For the Respondent : Marto Kato, Tania Kipa, DSGI Advocate. ORDER PER Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Mr. M. Kato, learned Dy SGI for the respondent No. 1; and Mr. M.K. Boro, learned standing counsel assisted by Mr. T. Kipa, learned counsel for the respondent Nos. 2 and 3. 2. Mr. Mishra, learned counsel for the petitioner submi....
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....itioner is not in a position to make payment of the entire amount in one go because of his financial condition, and that he has filed one representation before the respondent No. 2 on 26.05.2025, for allowing him to deposit the balance amount in instalments. But the said representation failed to evoke any response from the authorities also. Mr. Mishra submits that Section 80 of the Central Goods a....
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....er: "80. Payment of tax and other amount in instalments.- On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty four, subject to pay....
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....l contention of the petitioner that because of his financial liability, he cannot make payment of the entire amount in one go. 8. Thus, taking note of the submissions of learned Advocates of both sides, and also in view of the provision of Section 80 of the Act of 2017, this Court is inclined to dispose of this petition by directing the respondent authorities to dispose of the representation date....