Case Law Details
Ask Loans In Vs Assistant Commissioner (ST) (Madras High Court)
Introduction: This article delves into a recent judgment by the Madras High Court concerning a writ petition challenging an order from the Assistant Commissioner (ST). The petitioner, involved in financial services, faced complications leading to delayed GST payments. The court, acknowledging the time constraints imposed by the respondent, granted a 3-month extension for the petitioner to settle the demanded interest.
Detailed Analysis: The writ petition challenged the order dated 06.10.2023, where the respondent directed the petitioner to pay Rs. 2,80,247/- as interest for delayed GST payments spanning from 2017-2018 to 2021-2022. The petitioner, citing technical glitches and practical difficulties, sought a more reasonable timeframe for payment.
The court considered the arguments of both parties and noted that the abrupt notice made it challenging for the petitioner to meet the initial 2-day deadline. The petitioner had paid only Rs. 26,667/- till date. Acknowledging the circumstances, the court extended the payment period to 3 months, outlining specific instalments: Rs. 80,000/- by 20.12.2023, Rs. 80,000/- by 20.01.2024, and Rs. 93,580/- by 20.02.2024.
The court emphasized that failure to meet these deadlines would grant the respondent the liberty to initiate recovery proceedings. This decision reflects a balanced approach, considering the petitioner’s challenges while imposing a clear timeline for compliance.
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