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2024 (2) TMI 122 - ANDHRA PRADESH HIGH COURTDifficulty in unitizing ITC for set off of amount required to be paid (pre-deposit) before filing of appeal - Ineligible ITC availed on account of taxpayers whose registration has been cancelled - Interest payable on delayed payment of tax in cash - Period of limitation under Section 107 (1) of APGST Act, 2017. Ineligible ITC availed on account of taxpayers whose registration has been cancelled - HELD THAT:- The petitioner wants to file appeal with respect to the liability / the amount, let the petitioner file appeal within the statutory period after complying with the legal provisions to that extent - if the appeal is not filed within the statutory period of three months, the respondents would be at liberty to proceeding further pursuant to the same impugned notice with respect to the amount. Interest payable on delayed payment of tax in cash - HELD THAT:- Since the petitioner is ready to make the payment of the amount thereunder, in instalments and Section 80 of the Act provides for the concerned authority to fix instalments for payment, to that extent, the petitioner shall approach the authority by filing appropriate application, manually, as it is submitted that the same is not being accepted electronically, under Section 80 of the Act, in the prescribed format, within a period of one week from the date of receipt of copy of this Order. The authority shall thereafter consider the petitioner’s request for fixing the instalments for payment as per law. It is observed that if the petitioner’s grievance with respect to the system not accepting electronically the application for fixing instalments under Section 80 or for filing appeal under Section 107 with respect to the part of the liability amount of tax / penalty or interest, as the case may be, is correct and the system is accepting only such request electronically for the entire amount or entire order to avoid inconvenience to the other dealers, such grievance may be attended and appropriately resolved for future. The writ petition is disposed of.
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