Muhammed Basheer vs. Union Of INDIA
Held
The Court denied the request for 20 instalments, noting that Section 80 of the CGST Act restricts the Commissioner's power to grant instalments for self-assessed tax. However, it directed the petitioner to pay the entire tax due from February 2021 onwards within one month, failing which respondents could take coercive steps.
Facts
A GST-registered dealer failed to file returns and pay tax for February and March 2021 due to financial difficulties caused by the COVID-19 pandemic and non-payment from the Kerala Water Authority. He sought a direction to pay the outstanding tax in 20 equated monthly instalments.
Key Issues
Can a High Court permit a GST-registered dealer to pay self-assessed tax liability in instalments, especially when Section 80 of the CGST Act restricts the Commissioner's power to do so for self-assessed returns?
Sections Cited
Section 46, Section 62, Section 80
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS MONDAY, THE 7TH DAY OF MARCH 2022 / 16TH PHALGUNA, 1943 WP(C) NO. 16343 OF 2021 PETITIONER : MUHAMMED BASHEER, AGED 42 YEARS, S/O. MOIDEENKUTTY, PROPRIETOR, AMPURE TECHNOLOGIES, 2,13/834, MAS TOWER, EDARIKODE, KOTTAKKAL, MALAPPURAM-676501. BY ADVS. K.M.SATHYANATHA MENON P.ARUN KUMAR (MONCOMPU) RESPONDENTS : 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 2 THE COMMISSIONER, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT-673 001. 3 THE ASSISTANT COMMISSIONER, OFFICE OF THE COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, C.R. BUILDING, MANANCHIRA, CALICUT-673 001. 4 THE DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, CIVIL STATION, MALAPPURAM-676 505. BY ADVS. SRI.KRISHNADAS P.NAIR, CGC SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS ADV. S. MANU, ASGI ADV.DR. THUSHARA JAMES, SENIOR GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
The judgment continues below.
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