Delay in Discharging GST Liabilities due to COVID-19 Impact in Business: Madras HC allows Submission of Fresh Representation before Commissioner [Read Order]

In a recent ruling, the Madras High Court granted permission to submit a new representation under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 ( TNGST Act ). The case involved a petitioner who faced delays in discharging GST liabilities due to the COVID-19 pandemic's impact on their business.

The petitioner, a registered entity under GST laws, cites the adverse impact of the COVID-19 pandemic on their business, resulting in delays in meeting tax obligations. Despite submitting the representation on February 1, 2024, no decision has been made, prompting the filing of this petition.

In this writ petition, the petitioner appealed for consideration and resolution of their representation dated 01.02.2024, requesting time to fulfil payment obligations.

The petitioner's counsel emphasised the need for additional time to fulfil interest obligations.

Mr. V. Prashanth Kiran, Government Advocate for respondent side acknowledged receipt of notice for the respondent. He pointed to Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), stating that requests for instalment payments should be directed to the Commissioner for consideration and decision.

In light of the respondent’s submission, a Single bench of Justice Senthilkumar Ramamoorthy allowed the petitioner to submit a fresh representation under Section 80 of the TNGST Act to the Commissioner. The representation must be filed within three weeks from the receipt of the court's order.

Upon receipt, the Commissioner was directed to afford the petitioner a reasonable opportunity and subsequently dispose of the representation within two months, adhering to legal procedures. No costs are awarded in this matter.

To Read the full text of the Order CLICK HERE

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