2025 (12) TMI 1776

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....vernment Advocate for the Respondent. 3. In this Writ Petition, the Petitioner has challenged the impugned order dated 28.08.2025, bearing reference R2/9331824/2025. The petitioner has also challenged the Garnishee order dated 04.11.2025, bearing reference GSTIN:33AABCJ3840P1ZE/2020-21. 4. The petitioner's request for payment of arrears of tax for the tax period 2020-2021 has been rejected by invoking the provisions of Rule 158B(3) and Rule 158(3)(a) of the GST Rules, 2017. 5. The operative portion of the impugned order rejecting the petitioner's request for payment of tax in monthly installments for the tax period 2020-2021, pursuant to the application dated 21.12.2024 filed under Section 80 of the TNGST Act, 2017, reads as under:....

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....icer of that State- Returns not filed since the date of Registration. 2.13) As the registration pertains to other states, it is difficult to identify whether you are in arrears of tax in those States. However, from the above, it is evident that there is default in payment of tax due to the respective States. Thus on the face of it, it is established that the conditions stated in Rule 158 is not satisfied. 2.14) In view of the above, you are hereby informed that, as per the provisions of the TNGST Act, 2017 and the Rules made thereunder, your request to permit payment of tax dues in monthly instalments is not feasible for compliance." 6. The learned counsel for the petitioner today produced a copy of the worksheet to sho....

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....l date and as such there is no liability. 10. The learned counsel for the petitioner further submits that the petitioner is primarily engaged in the logistics business and that one of the customers availing the petitioner's services has been issued a notice under Section 79(1)(c) in Form GST DRC-13 dated 04.11.2025, thereby disrupting the petitioner's operations. It is further submitted that the petitioner employs more than 350 employees who are dependent on the petitioner, and that the petitioner logistic business is on the verge of complete collapse, resulting in the inability to pay salaries, which demonstrates the petitioner's bona fide. 11. The learned counsel for the petitioner further submits that the petitioner will discharge ....