VJK Enterprises Vs Superintendent (Telangana High Court)
Stuck Between Bank Liens and Cash Flow? How to Pay GST Dues in Instalments-Telangana High Court: GST Instalment Payment Facility (Writ Petition Disposed Off) Writ Petition No.3920 of 2026
When a tax demand arrives, the financial pressure can be immediate and overwhelming. For many businesses, the sudden imposition of a bank lien—where your liquid funds are frozen by the tax authorities—can paralyze operations overnight. But what happens when you genuinely want to pay, but simply don’t have the lump-sum cash available?
A recent order from the High Court for the State of Telangana in the case of M/s. VJK Enterprises vs. Superintendent of Central GST & Central Excise (Writ Petition No. 3920 of 2026) offers a practical roadmap for taxpayers who need breathing room to clear their tax liabilities.
Case Background
The petitioner, M/s. VJK Enterprises, faced a tax demand following an Order-in-Original dated 26.02.2025. By 16.04.2025, the petitioner had already made a payment of Rs. 5,33,128 in Form GST DRC-03, covering the tax component and interest. However, the authorities later marked a lien on the petitioner’s bank account for a total of Rs. 8,92,644, which included the tax, interest, and penalties. The petitioner reached out to the court, expressing their willingness to pay the remaining balance but requesting the facility to pay in instalments.
