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GST - Highlights / Catch Notes

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HC allowed the petitioner's application for GST liability ...


GST Liability Payment Approved in Instalments, Authorities Directed to Review Petitioner's Financial Constraints Within 3 Weeks

June 5, 2025

Case Laws     GST     HC

HC allowed the petitioner's application for GST liability payment in instalments under Section 80 of CGST Act, directing respondent authorities to consider the representation within three weeks. The court recognized the petitioner's financial constraints and mandated a reasoned decision on the instalment request, subject to interest payment under Section 50. The outstanding tax liability of Rs. 4,74,00,293.26 shall be evaluated for potential phased payment, with the petitioner required to submit a certified order copy to authorities within one week of the judgment.

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