Gauhati HC Directs GST Authorities to Consider Installment Payment Plea

Smti Gichak Daniam Vs Union of India and 2 Ors (Gauhati High Court) Gauhati High Court has directed the Goods and Services Tax (GST) authorities to review a representation filed by taxpayer Smti Gichak Daniam, who sought permission to pay a significant outstanding GST liability in instalments due to financial hardship. The Court emphasized the provisions of Section 80 of the Central Goods and Services Tax Act, 2017, which allows for such arrangements. Taxpayer’s Plea for Instalments Smti Gichak Daniam, a registered assessee under the CGST Act, 2017, was apprised by the respondent authori...