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IN THE HIGH COURT OF GAUHATI, NAGALAND, MIZORAM AND ARUNACHAL PRADESH
Manish Choudhury
Jitu Enterprises And Sounds Service – Appellant
Versus
Union of India Rep. by the Secretary to The Govt. Of India, Ministry Of Finance, Department of Revenue, Room No-66-A, New Delhi – Respondent
| Table of Content |
|---|
| 1. procedural facts regarding tax notices. (Para 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9) |
| 2. court's observations on installment regulations. (Para 10 , 12 , 15 , 16) |
| 3. petitioners' arguments on installment payments. (Para 11 , 13 , 14) |
| 4. final order on petitioner's application. (Para 17) |
JUDGMENT :
Manish Choudhury, J.
Heard Mr. R.S. Mishra, learned counsel for the petitioners; Mr. B. Chakraborty, learned Central Government Counsel [CGC] for the respondent no. 1; and Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent nos. 2 – 5.
2. The petitioners have approached this Court by the present writ petition instituted under Article 226 of the Constitution of India to assail a Notice bearing no. GEXCOM/AE/INV/507/2024-AE-O/o COM MR-CGST-DIBRUGARH dated 22.10.2024; and a Notice bearing no. GEXCOM/AE/INV/2910/2024/471 dated 28.11.2024; both issued by the respondent no. 3.
3. The petitioner no. 1 is a partnership firm having its registered office at Rangpur Nagar, District – Sivasagar and the petitioner no. 2 is the managing partner of the petitioner no. 1 firm. The petitioner no. 1 firm [‘the petitioner firm’, for short] is engaged
The court confirmed that payment for self-assessed tax liabilities under the CGST Act must adhere to statutory limits, allowing installments only up to twenty-four months.
Section 80 of the OGST Act does not permit the grant of instalments for self-assessed tax liability shown in any return.
Only Commissioner can grant GST tax instalments under Section 80; no natural justice violation in confirming SCN.
Point of Law : Inherent power of the Court under Article 226 of the Constitution of India to use a discretion but at the same time when it is statutorily provided by the departmental authorities that....
Interest for delayed tax payments under the CGST Act applies only to cash payments, as payments from input tax credits do not incur interest liabilities.
Interest on delayed tax payment under Section 50 of the CGST Act only applies to cash transactions. Payments made via Electronic Credit Ledger cannot incur interest, as funds were available and utili....
The court affirmed that tax demands issued within statutory limits are valid and advised seeking remedy for installment facilities.
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