TMI Blog2023 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to command the Respondent to desist from unilaterally and arbitrarily deciding the Tax liabilities without considering the facts and circumstances of the matter - seeking opportunity of personal hearing - HELD THAT:- The assessment order has been passed on 28.11.2019. The petitioner has not challenged the assessment order by filing statutory appeals. The petitioner has approached this Court by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessing authority. Petition dismissed. - MR. DINESH KUMAR SINGH, J. For the Petitioner : SRIKANTH THAMBAN SRAVAN M.S. For the Respondent : JASMINE M.M.-GP ORDER The writ petition is filed under Article 226 of the Constitution of India for the following reliefs; i. To issue a writ, direction, or order in the nature of mandamus commanding the Respondent to stay and revoke the recovery pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... To issue a writ, direction, or order in the nature of mandamus or any other writ which this Honourable Court may deem fit and necessary in the circumstances of this matter for the effective implementation of Justice. 2. The petitioner after filing GSTR-1 did not file the return in GSTR-3B. It appears that the petitioner was assessed to the GST as per Exts.P1, P1A, P1B, P1C and P1D for a total outs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the petitioner submits that this Court may grant some installments for making payment of the arrears of tax. 5. Under Section 80 of the CGST Act, there is power vested in the Commissioner to grant upto 12 installments for the payment of arrears of tax. If the petitioner wants to deposit the tax in installments, the petitioner may approach the Commissioner within a period of seven days from toda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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