Ms Suraj Enterprises vs. Assistant Commissioner
Held
The Court held that the petitioner could approach the Commissioner/Competent Authority under Section 80 of the Uttarakhand Goods and Services Tax Act, 2017, for payment of the amount due in installments. The Court directed that if the petitioner makes an application within 10 days, the Commissioner/Competent Authority shall decide on the application within two weeks. During this period, no coercive action would be taken against the petitioner. If the petitioner fails to file the application within the stipulated time, the respondents would be at liberty to proceed as per law. The Court did not decide on the merits of the GST DRC 01 Notice or the penalty order itself, but rather facilitated a procedural recourse for the petitioner.
Facts
The petitioner, M/s Suraj Enterprises, a registered firm dealing in garments, filed a writ petition challenging a GST DRC 01 Notice dated 08.10.2024 and an imposition of penalty order dated 02.01.2025. The DRC 01 Notice demanded an amount of Rs. 17,21,389/-. The penalty order directed payment by 02.03.2025, failing which recovery proceedings would commence. The petitioner, citing financial constraints, sought permission to deposit the disputed amount in installments. The petitioner's GST registration had previously been cancelled on 08.05.2024, following a show-cause notice issued on 27.02.2024.
Key Issues
1. Whether the petitioner can be permitted to deposit the amount of Rs. 17,21,389/- in easy installments, as per Section 80 of the Uttarakhand Goods and Services Tax Act, 2017? Petitioner's Contention: The petitioner argued that due to financial constraints, they are unable to pay the entire outstanding amount of Rs. 17,21,389/- at once. They are ready to pay the amount in installments and sought permission to approach the Commissioner/Competent Authority under Section 80 of the GST Act, 2017, for this purpose. Respondent's Contention: The State submitted that they have no objection if the petitioner is permitted to approach the Commissioner/Competent Authority under Section 80 of the GST Act, 2017, for payment of the amount due.
Sections Cited
Section 80
AI-generated summary — verify with the full judgment below
2025:UHC:7718-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. G. NARENDAR AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY Writ Petition (M/B) No. 487 of 2025 29th August, 2025
M/S Suraj Enterprises -------Petitioner
Versus
Assistant Commissioner, State Tax, Rudraprayag
-----------Respondent ----------------------------------------------------------------------------- Presence:- Mr. Bhupesh Kandpal, learned counsel for the petitioner. Ms. Puja Banga, learned Brief Holder for the State. -----------------------------------------------------------------------------
JUDGEMENT : (per Mr. Subhash Upadhyay, J.)
The petitioner has filed this Writ Petition with the following prayers:
(a) A writ order or direction in the nature of certiorari quashing the impugned GST DRC 01 Notice dated 08.10.2024 (Annexure No. 4 to the Writ Petition) and imposition of penalty order dated 02.1.2025 (Annexure No. 5 to the writ petition). (b) A writ order or direction in the nature of mandamus permitting the petitioner to deposit the amount of Rs. 17,21,389/- as imposed by the respond
The judgment continues below.
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