Suraj Enterprises Vs Assistant Commissioner (Uttarakhand High Court)
In the case of Suraj Enterprises vs. Assistant Commissioner, the Uttarakhand High Court addressed a petition by a firm seeking to quash a GST notice and a penalty order, while also requesting permission to pay its outstanding dues in installments. The petitioner, Suraj Enterprises, a garment business, faced a GST demand of ₹17,21,389 and was subject to an order of penalty and a notice for recovery proceedings. The firm’s GST registration had been canceled earlier in the year.
The petitioner argued that due to financial constraints, it was unable to pay the full amount but was willing to settle the debt in installments. The firm sought judicial intervention to be allowed to approach the Commissioner under Section 80 of the Uttarakhand Goods and Services Tax Act, 2017, which provides for the extension of time for payment or the allowance of payment in monthly installments for up to 24 months.
The state’s counsel did not object to the petitioner’s request to file an application under Section 80. Following this, the High Court disposed of the writ petition with a directive to the petitioner. The court ruled that Suraj Enterprises must file an application with the Commissioner/Competent Authority within ten days to seek the benefit of the installment scheme.
