TMI Blog2024 (4) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India. The order is also well reasoned and also does not suffer from any short coming. Therefore, the Writ Petition is liable to be dismissed. However, considering the fact that the petitioner has paid the disputed tax on 27.07.2022, the only relief the petitioner can seek is for payment of interest in installment. As per Sec.80 of the TNGST Act, 2017, the petitioner has to approach the Commissioner. This Writ petition is dismissed with liberty to the petitioner to approach the Commissioner within a period of 30 days from the date of receipt of this order. - Hon'ble Mr. Justice C. Saravanan For the Petitioner : Mr.R.Senthil Kumar For the Respondents : Mr.R.Suresh Kumar, AGP ORDER Writ Petition is filed for issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal filed by the petitioner before the 1st respondent has been wrongly rejected and since the Appellate Tribunal has not been constituted has filed this Writ Petition to review the order passed by the 1st respondent Deputy Commissioner(ST) GST (Appellate Authority)/1st respondent herein. 3. Opposing the prayer, learned counsel for the respondents would submit that there is no estoppel and in any event petitioner is duty bound to pay interest on the admitted tax liability. It is therefore submitted that there is no scope for reducing the tax liability or the interest thereon. It is submitted that question of reducing the interest or giving the petitioner a liberty to pay interest in installment cannot be granted by the 1st respondent in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth. The section 80 of the act specifies that the commissioner only has the power to determine the payment of tax in instalment. The relevant section is read 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 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 payment of interest under section 50 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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