In a recent decision, the Calcutta High Court directed the petitioner, S & ID Management Services Private Limited, to file an application under Section 80 of the West Bengal Goods and Service Tax (WBGST) Act, relating to granting of instalment in payment of revenue dues.
By this writ petition petitioner prays for relief of granting instalment in payment of revenue dues in question under the relevant provisions of the WBGST Act without taking the recourse available under Section 80 of the WBGST Act for such relief.
Section 80 of WBGST Act states that:- On an application filed by a taxable person, the Commissioner may, for reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly instalments not exceeding twenty-four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed.
The Proviso to Section 80 makes it clear that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.
The Court of Justice Md Nizamuddin directed the petitioner to make an application under Section 80 of the WBGST Act before the Commissioner concerned within a period of two weeks from date and if such application is filed by the petitioner within the time stipulated herein, in that event Commissioner concerned shall consider and dispose of the aforesaid application under Section 80 of the Act for grant of instalments in accordance with law within a period of four weeks from the date of receipt of such application.
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