Indus Projects Limited Vs UOI

Date: September 20, 2018

Court: High Court
Bench: Gujarat
Type: Writ Petition
Judge(s)/Member(s): HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

Subject Matter

GST arrears can be paid in installments

Arrears

Summary

1. Petitioner has to pay GST dues of Rs.3.85 crores (rounded off), for which, due to its financial difficulties, the petitioner has applied to the authority for installments. Such request came to be turned down by the impugned order dated 30.08.2018 without assigning reasons. Counsel for the petitioner submitted that the departmental circular permits the authority in exercise of its discretion to grant suitable installments when financial hardship is made out.

2. NOTICE, returnable on 17.10.2018. On the condition that before the returnable date the petitioner deposits 20% of the outstanding amount and further continues to deposit 5% thereof between 1st and 5th of every month thereafter until any other order is passed, there shall be stay against coercive recoveries of the dues. Direct service is permitted.

1. Petitioner has to pay GST dues of Rs.3.85 crores (rounded off), for which, due to its financial difficulties, the petitioner has applied to the authority for installments. Such request came to be turned down by the impugned order dated 30.08.2018 without assigning reasons. Counsel for the petitioner submitted that the departmental circular permits the authority in exercise of its discretion to grant suitable installments when financial hardship is made out.

2. NOTICE, returnable on 17.10.2018. On the condition that before the returnable date the petitioner deposits 20% of the outstanding amount and further continues to deposit 5% thereof between 1st and 5th of every month thereafter until any other order is passed, there shall be stay against coercive recoveries of the dues. Direct service is permitted.