M/S Sidharth Engg. vs. The Commnr., CGST, Cx And Customs
Held
The Court modified its earlier order dated 8th December 2021. It permitted the Petitioner, M/s. Sidharth Engg., to approach the Commissioner under Section 80 of the Central Goods and Services Tax Act, 2017, read with Rule 158 of the Central Goods and Services Tax Rules, 2017, if they so advised, for the purpose of depositing the outstanding GST liability by way of installments. The Court further directed that if the Petitioner approaches the Commissioner on or before 1st July 2022, such request would be considered on its merits, and an appropriate order would be passed by the Commissioner not later than 1st August 2022. The I.A. was disposed of in these terms. The ratio is that the High Court can permit a petitioner to avail statutory remedies for payment of dues in installments, subject to the Commissioner's discretion and timelines.
Facts
The petitioner, M/s. Sidharth Engg., filed a writ petition before the High Court of Orissa at Cuttack. The court, by an order dated 8th December 2021, had previously made certain directions. Subsequently, the petitioner filed an Interlocutory Application (I.A. No. 5134 of 2022) seeking modification of the earlier order. The core of the application was to allow the petitioner to approach the Commissioner for depositing outstanding GST liability in installments.
Key Issues
1. Whether the Petitioner can be permitted to approach the Commissioner under Section 80 of the Central Goods and Services Tax Act, 2017, read with Rule 158 of the Central Goods and Services Tax Rules, 2017, for depositing outstanding GST liability by way of installments? Petitioner's Contention: The petitioner sought permission to approach the Commissioner under the relevant provisions to seek a payment plan for the outstanding GST liability. Revenue's Contention: The judgment does not record any specific contention from the revenue or the opposite parties regarding this application. The court proceeded to consider the request based on the petitioner's plea.
Sections Cited
Section 80, Rule 158
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 06.05.2022 03. I.A. No.5134 of 2022
The order dated 8th December 2021passed by this Court in the present writ petition is modified by permitting the Petitioner to approach the Commissioner under Section 80 of the Central Goods and Services Tax Act, 2017 read with Rule 158 of the Central Goods and Service Tax Rules, 2017, if so advised, for deposit of the outstanding liability by way of installments.
If the Petitioner approaches the Commissioner on or before 1st July 2022, such request will be considered on its merits and an appropriate order will be passed not later than 1st August, 2022. 3. The I.A. is disposed of in the above terms.
Urgent certified copy of this order be issued as pe
The judgment continues below.
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