Md Samsuddin Ahmed vs. The Union Of INDIA And 5 Ors
Held
The Court noted that the petitioner was not disputing the GST liability of Rs. 27,98,414/- but was seeking to pay it in installments. The revenue authorities, through their standing counsel, acknowledged the provision for installment payments under Section 80 of the GST Act and identified the Principal Commissioner (Respondent No. 2) as the designated authority to consider such requests. The petitioner's counsel agreed to this course of action. Consequently, the Court disposed of the writ petition, granting the petitioner two weeks to file a fresh application before Respondent No. 2 for consideration of his installment payment prayer. The Court directed that if such an application is submitted, it should be considered in accordance with law, and an order passed within four weeks thereafter. Until then, no coercive action would be initiated against the petitioner.
Facts
The petitioner, MD Samsuddin Ahmed, proprietor of M/S S. Ahmed and Co., was assessed by GST authorities and found liable to pay an additional amount of Rs. 27,98,414/-. The petitioner does not dispute this liability but seeks to pay the amount in installments. He has already deposited Rs. 5,56,782/- towards the disputed sum. The petitioner filed a writ petition before the Gauhati High Court seeking permission to pay the remaining GST liability in installments.
Key Issues
1. Whether the petitioner is entitled to pay the assessed GST liability of Rs. 27,98,414/- in installments, as per the provisions of the GST Act? Petitioner's Argument: The petitioner's counsel submitted that the client is not disputing the amount claimed by the respondents but is only requesting permission to pay the amount by way of installments. The petitioner has already commenced making installment payments and has deposited a significant portion of the total amount. Revenue's Argument: The learned standing counsel for the GST authorities referred to Section 80 of the GST Act, which provides for payment of GST by installments. He stated that the Principal Commissioner (Respondent No. 2) is the designated authority to consider such requests. He further submitted that if the petitioner approaches Respondent No. 2 with an appropriate application, the same will be considered in accordance with law.
Sections Cited
Section 80
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Page No.# 1/4 GAHC010166952022
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/5458/2022 MD SAMSUDDIN AHMED PROPRITOR OF M/S S. AHMED AND CO., MULIABARI, P.O.- DIGBOI, PIN- 786171, DIST.- TINISUKIA, ASSAM. VERSUS THE UNION OF INDIA AND 5 ORS REP. BY THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK, NEW DELHI- 110001. 2:THE PRINCIPAL COMMISSIONER CENTRAL GST HQRS. GUWAHATI GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI- 781001 ASSAM. 3:THE DEPUTY COMMISSIONER CENTRAL GOODS AND SERVICES TAX
OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX
DIBRUGARH MILAN NAGAR F LANE
P.O.- C.R. BUILDING DIBRUGARH- 786003. Page No.# 2/4 4:JOINT COMMISSIONER CENTRAL GOODS AND SERVICES TAX OFFICE OF THE COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX MILAN NAGAR F LANE
P.O.- C.R. BUILDING DIBRUGARH- 786003. 5:THE ASSISTANT COMMISSIONER CENTRAL GOODS AND SERVICES TAX
OFFICE OF THE COMMISSIONER OF CENRAL GOODS AND SERVICES TAX DIBRUGARH MILAN NAGAR F LANE
P.O.- C.R. BUILDING DIBRUGARH- 786003. 6:TH
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