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 authorities of a total GST liability amounting to Rs. 5,79,31,327.26. Of this amount, the petitioner had already remitted Rs. 1,05,31,034, leaving a balance of Rs. 4,74,00,293.26 outstanding.
The petitioner contended that due to her current financial condition, she was unable to pay the entire remaining amount in a single remittance. Consequently, she submitted a representation to the respondent authorities on May 26, 2025, requesting permission to deposit the balance amount in monthly instalments. However, this representation reportedly failed to elicit any response from the authorities, who were allegedly pressuring her for immediate full payment and threatening coercive action.
The petitioner’s counsel, Mr. R.S. Mishra, highlighted Section 80 of the CGST Act, 2017, which provides a mechanism for taxpayers to seek instalment payments. He urged the Court to direct the authorities to dispose of the petitioner’s representation, keeping this statutory provision in mind.
