HC granted the petitioner firm leave to file a fresh application ...

Tax Dispute Resolution: Firm Wins Right to Challenge Liability and Seek 24-Month Installment Payment Plan Under Section 80

May 19, 2025

Case Laws     GST     HC

HC granted the petitioner firm leave to file a fresh application for depositing the demanded tax amount in 24 equal monthly installments under Section 80 of CGST Act. The Court directed the Commissioner to consider the application, provide a personal hearing, and issue a merit-based order within one month. The petitioner was permitted to raise grounds challenging the self-assessed tax liability in the new application. The original petition was disposed of, providing the firm an opportunity to seek relief through a revised installment payment request.

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