GST: Section 80 benefit not available if Assessee not filed returns & not paid tax

K. I. International (India) Ltd. Vs Principal Secretary (Madras High Court) The object of Section 80 is to benefit an assessee who approaches the Commissioner for a scheme of instalments. The sole exception to the application of Section 80 is in respect of admitted tax. The language in Section 80 is ‘other than the amount due as per the liability self assessed in any return’. The petitioner thus argues that the form GSTR I does not comprise a return and thus the exclusion that is set out under Section 80 would not apply to it. This argument is rejected in limine for the following r...