Gauhati HC Dismisses 48-Installment GST Plea, Allows Fresh Request for 24 Installments

1. Background of the Case:

A petitioner firm had earlier applied to pay the demanded GST dues in 48 monthly installments.

This request was made under Section 80 of the CGST Act, 2017, which allows installment-based payment.

2. Court’s Observation:

The 48-installment request was rejected, as it exceeded the legal limit permitted by the CGST Act.

Section 80 of the CGST Act only allows a maximum of 24 installments for payment of tax dues.

3. Opportunity for Fresh Application:

The Court provided the petitioner firm an opportunity to submit a fresh application within 3 weeks.

The fresh request should be to pay the dues in 24 monthly installments, which is legally acceptable.

4. Grounds Allowed in Fresh Application:

The firm may also raise concerns about the correctness or self-assessment of the liability in their new application.

5. Instructions to GST Commissioner (Respondent No. 2):

If the fresh application is submitted:

The Commissioner must consider it under Section 80 of the CGST Act and Rule 158 of CGST Rules, 2017.

The Commissioner should provide a personal hearing to the petitioner.

A final order must be passed within 1 month from the date of application submission.

6. Final Court Decision:

The writ petition was disposed of, meaning the court closed the current petition.

There was no cost imposed on either party by the court.

The court’s direction ensures that the case proceeds according to the legal provisions, while also offering the taxpayer an opportunity to comply properly.