Assessee should approach GST Commissioner to seek relief for interest payment in instalments

The Best Recharge Vs Deputy Commissioner (ST) (Madras High Court) Assessee should approach Commissioner under Section 80 of CGST Act to seek relief for payment of interest in instalments The Hon’ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST [W.P. (MD) NO. 9041 of 2024 and W.M.P (MD) NO. 8258 of 2024 dated April 15, 2024] directed the assessee to approach the Commissioner under Section 80 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on acco...