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August 6, 2021

Due to pandemic situation Payment of interest liability in instalments is allowed

by Mahesh Mara in GST, Legal Court Judgement

Due to pandemic situation Payment of interest liability in instalments is allowed

Fact and Issue of the case

The petitioner is aggrieved because of striking out of the registration of the petitioner firm by the respondent GST causing immense difficulties in getting released the payment due to him against various contractual works in different organization namely Oil India Limited, Digboi Refinery etc. It is the contention of the learned counsel for the petitioner that whatever outstanding was shown in the portal against the name of the petitioner maintained by the respondent GST was duly paid but even then the registration was not restored for which the petitioner has filed this writ petition seeking for an appropriate direction.

Observation of the court

I have given due consideration to the submissions made by the learned counsel. There is no dispute that due to non payment of the interest liability for the aforesaid period from October, 2018 to April, 2020 for delayed filing of returns GSTR-3B, the petitioner is required to make the payment and only thereafter, as submitted by Mr. Keyal, the registration of the petitioner shall be restored by the respondent GST. On the other hand, the submission of Ms. Bhattacharjee that due to striking out of the registration of the petitioner he could not collect the contractual dues from the various organizations against the contractual job also cannot be disbelieved.

In view of the same, in my considered opinion let the petitioner approach the concerned authority more specifically the respondent No. 3 along with an application to permit the petitioner to pay the interest liability referred hereinabove in installment as a special case keeping in view the pandemic situation arising out of Covid-19 and on having submitted the said application/representation along with order passed today the same shall be disposed of within a period of outer limit of 7 (seven) days from the date of receipt of the said representation. If all the dues are cleared as per the direction of the respondent No. 3, the registration of the petitioner shall be restored immediately.

With the said observation, this writ petition stands disposed of at this motion stage as consented to by the learned counsel.

Conclusion

The court allowed the petition and ruled in favour of the assessee

Read the full order from below

Due-to-pandemic-situation-Payment-of-interest-liability-in-instalments-is-allowed

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