P.K. Ores Pvt. Ltd Vs Commissioner, State Tax
Date: May 6, 2022
Subject Matter
Provision to pay in installments u/s 80 applies to amounts due other than the self-assessed liability
Summary
Since interest is a part of tax and such tax being belated payment in respect of self-assessment, Section 80 of the OGST Act clearly excludes grant of instalment under the present fact-situation. However, the Commissioner is not conferred with power…
1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 8 th February, 2022 passed by the Commissioner of CT & GST, Odisha in Revision Case No. BHU-105/G/2021-22 under Section 80 of the Odisha Goods and Services Tax Act, 2017 (for short, “the OGST”) read with Rule 158 of the Odisha Goods and Services Tax Rules, 2017 (for brevity, “the OGST” Rul…