Sameer Singh vs. Assistant Commissioner
Facts
The petitioner has challenged a recovery certificate issued for the recovery of Rs. 8,96,774/-. The petitioner stated that this amount is outstanding GST and expressed readiness to pay it in installments, citing Section 80 of the Central Goods and Services Act, 2017. The State counsel suggested that the petitioner approach the Commissioner for availing the installment facility. The State counsel further assured that no coercive action would be taken if the petitioner approached the Commissioner within a week. The Court recorded this statement and disposed of the petition.
Held
The Court held that the petitioner has the liberty to approach the Commissioner under Section 80 of the Central Goods and Services Act, 2017, to seek permission for payment of the outstanding GST amount in installments. The Court took on record the statement made by the learned State Counsel that no coercive action would be taken against the petitioner for a period of seven working days from the date of the order, provided the petitioner approaches the Commissioner within that timeframe. The operation of the impugned recovery certificate was ordered to remain in abeyance for these seven working days. The Court requested the learned State Counsel to communicate this order to the concerned authority. The issue of whether the Commissioner has the power to grant installments or the exact procedure for such application was not explicitly decided, but the petitioner was directed to approach the Commissioner.
Key Issues
1. Whether the petitioner is entitled to pay the outstanding GST amount in installments under Section 80 of the Central Goods and Services Act, 2017? The petitioner argued that Section 80 of the Act permits payment of tax in installments and that they are ready to do so. The revenue/State argued that the facility of payment in installments may be granted by the Commissioner and that the petitioner should approach the Commissioner for this purpose. The revenue/State did not rely on any specific circulars or precedents but referred to the statutory provision.
Sections Cited
Section 80
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SL. No Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGES’S ORDERS D1- 09
WPMB No.597 of 2025 Hon’ble Ravindra Maithani, J. Hon’ble Alok Mahra, J.
Mr. Aayush Gaur, Advocate for the petitioner. Mr. C.S. Rawat, Chief Standing Counsel, with Mr. B.S. Parihar, Additional C.S.C. and Mr. Sachin Mohan Singh Mehta, Brief Holder for the State/respondent. The petitioner has challenged a recovery certificate for recovery of an amount of Rs. 8,96,774/-. Heard. Learned counsel for the petitioner submits that this is outstanding amount of GST, which the petitioner is ready to pay in instalment; in fact, Section 80 of the Central Goods and Services Act, 2017 (“the Act”), permits payment of amount in instalment. Learned State Counsel submits that such facility of payment of the instalment may be granted by the Commissioner. The petitioner may approach the Commissioner for making payment in instalments. He further submits that if the petitioner approaches the Commissioner in a week, no coercive action shall be taken pursuant to the impugned recovery certificate. The Cou
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