Selvarani A vs. The Assistant Commissioner Of Goods And Service Tax

Facts

The petitioner, A. Selvarani, filed a writ petition seeking a mandamus to direct the Assistant Commissioner of Goods and Service Tax, Virudhunagar Division, to accept payment of penalty in 10 installments. The penalty was imposed by the first respondent's order in original dated 28.11.2022. The petitioner had made several representations to the respondent authorities on 25.04.2023, 28.04.2023, and 19.06.2023, requesting the installment facility. The respondents included the Assistant Commissioner of GST, the Superintendent of Central GST & Central Excise, and the Authorized Officer of Axis Bank. The writ petition was filed under Article 226 of the Constitution of India.

Held

The Court did not decide the merits of the case. The petitioner's counsel informed the Court that the petitioner wished to withdraw the writ petition. The counsel sought permission to withdraw the petition to file a fresh one. The Court granted this permission and accordingly dismissed the writ petition as withdrawn. The petitioner was granted liberty to file a fresh writ petition. No order as to costs was made. The connected miscellaneous petition was also closed.

Key Issues

1. Whether the petitioner is entitled to a writ of mandamus directing the respondent GST authority to accept the payment of penalty in 10 installments, considering her representations dated 25.04.2023, 28.04.2023, and 19.06.2023. Petitioner's Contention: The petitioner argued that she should be granted the facility to pay the penalty in installments, as indicated by her repeated representations to the authorities. The specific provision of law under which this relief is sought is not explicitly stated, but it pertains to the general power of authorities to consider payment plans. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue or state respondents regarding the petitioner's request for installment payments.