CENTRAL GOODS AND SERVICES TAX ACT, 2017

Section 80

Payment of tax and other amounts in installments - Application for allowing payment of tax in 24 equal installments - Validity of -

Assessee's premises were inspected and notice for attachment and payment of alleged tax was issued. Assessee made a representation to revenue admitting its tax liability and requesting grant of 24 equal monthly installments for payment of tax liability, as per section 80 of the CGST Act. He had also paid a particular sum to establish bona fides, however, the demand order was passed without considering representation made by it. Assessee contended that his request for grant of monthly installments, was not considered and the garnishee proceedings, were also initiated for recovery of the demand imposed.Held: Non-consideration of the representation made by assessee for equal monthly installments affected the interest of assessee apart from the fact that it was also the duty of revenue to consider such applications at the earliest. Therefore, Revenue was directed to consider and pass order on the representation made by assessee by providing it opportunity to pay up the tax liability in 24 equal installments.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

SUBSCRIBE FOR FULL CONTENT