Case Law Details
S.R.Selvaraj & Sons Vs Office of Assistant Commissioner (Madras High Court)
Request for payment of GST dues in installment: HC directs petitioner to submit a fresh representation under Section 80 of TNGST Act to Commissioner
In a recent ruling by the Madras High Court, a significant decision was made regarding the delay in discharging GST liabilities due to the adverse effects of the COVID-19 pandemic on businesses. S.R.Selvaraj & Sons, the petitioner, sought time to fulfill their tax obligations, citing pandemic-induced challenges.
The petitioner, a registered entity under GST laws, highlighted the adverse impact of the COVID-19 pandemic on their business operations, leading to delays in meeting tax obligations. Their representation, dated 01.02.2024, sought consideration and disposal of the matter.
During the proceedings, the petitioner emphasized the need for additional time to discharge interest obligations. Responding to the petitioner’s plea, Mr. V. Prashanth Kiran, learned Government Advocate, acknowledged the petitioner’s concerns and referenced Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act).
The Court, taking cognizance of the situation and the legal provision, disposed of the writ petition, permitting the petitioner to submit a fresh representation under Section 80 of the TNGST Act. This decision grants the petitioner an opportunity to present their case before the Commissioner, addressing the challenges faced due to the pandemic and seeking relief in fulfilling tax obligations.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
By this writ petition, the petitioner seeks the consideration and disposal of the representation dated 01.02.2024 seeking time to discharge payment obligations.
2. The petitioner is a registered person under applicable GST enactments. The petitioner asserts that the business suffered on account of the COVID 19 pandemic and that, consequently, there was delay in discharging tax obligations. By adverting to the above facts, the petitioner submitted a representation dated 01.02.2024. Since no decision was taken thereon, the present writ petition has been filed.
3. Learned counsel for the petitioner submits that the petitioner seeks time to discharge interest obligations.
4. Mr. V. Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. By referring to Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 (the TNGST Act), he submits that the request for payments in installment should be made to the Commissioner so as to enable a decision thereon in terms of the provision.
5. In view of the above submission by learned Government Advocate, W.P.No.8897 of 2024 is disposed of by permitting the petitioner to submit a fresh representation under Section 80 of the TNGST Act to the Commissioner. Such representation shall be submitted within a period of three weeks from the date of receipt of a copy of this order. Upon receipt thereof, the Commissioner is directed to provide a reasonable opportunity to the petitioner, and thereafter dispose of such representation in accordance with law within two months from the date of receipt thereof. There will be no order as to costs.
Author Bio
