Section 80 of the OGST Act does not permit the grant of instalments for self-assessed tax liability shown in any return.

JUDGMENT :

1. This matter is taken up by virtual/physical mode.

2. Assailing the Order dated 8th February, 2022 passed by the Commissioner of CT & GST, Orissa in Revision Case No. BHU-105/G/2021-22 under Section 80 of the Orissa Goods and Services Tax Act, 2017 (for short, “the OGST”) read with Rule 158 of the Orissa Goods and Services Tax Rules, 2017 (for brevity, “the OGST” Rules), directed against the demand of interest for the periods from April, 2019 to December, 2019 raised by the CT&GST Officer, Bhubaneswar-II Circle, Bhubaneswar for belated deposit of admitted tax, the petitioner has approached this Court invoking provisions of Article 226/227 of the Constitution of India with the following prayers:

“(a) Rule NISI calling upon the Opposite Parties as to why the impugned Order under Annexure-4 in absence of any reason, shall not be held to be illegal, arbitrary and violation of Natural Justice.

(b) And if they fail to show cause or show insufficient cause make the Rule absolute.

(c) Issue a direction to O.P. to rectify the demand raised vide DRC-07 under Annexure-1.

(d) And be further pleased to allow the petitioner to pay the admissible interest amount in 24 installments in accordance with law.

(e) Issue any appropriate order/orders deemed fit in the fact and circumstances of the case.”

3. The case of the petitioner is that in terms of the Section 39 read with Section 59 of the OGST Act, returns for the period 2019-20 in Form GSTR-3B and GSTR-1 have been furnished on self-assessment. While undertaking the scrutiny of said self-assessed returns furnished for each tax periods as per Section 39, the CT & GST Officer noticed that the petitioner has filed the returns belatedly.

4. The petitioner has alleged that non-payment of admitted tax is attributed to non-disbursal of substantial amount standing due from IDCOL, a Government Agency. It is submitted by Ms. Kananbala Roy Choudhury, counsel for the petitioner that as of now, entire tax component stands deposited, though belatedly. Ms. Roy Choudhury advancing argument submitted that the petitioner is not in a position to discharge demand of interest as raised by the CT&GST Organisation on account of such belated deposit of admitted tax. Therefore, the petitioner prayed before the Commissioner of CT&GST, Orissa to allow it to discharge interest demand to the tune of Rs.68,15,506/- by instalments. The learned counsel for the petitioner has made submission that the Commissioner of CT&GST being vested with power under Section 80 of the OGST Act ought not to have rejected its application in Form GST DRC-20 filed in consonance with Rule 158 of the OGST Rules and facilitated the petitioner by allowing it to discharge the liability towards the huge burden of interest. It is submitted at the bar that the rejection of prayer for deposit of interest demand in instalments by the Commissioner of CT&GST is outcome of not only arbitrary exercise of power but misreading of provision of the statute.

5. Per contra, stressing on Annexure-1, i.e., Form GST DRC-07 issued by the CT&GST Officer, Bhubaneswar-II Circle, Bhubaneswar, Sri Sidharth Shankar Padhy, learned Advocate for the CT&GST Organisation submitted that when the statute requires doing certain things in certain way, the thing must be done in that way or not at all and, thereby other methods or modes of performance are impliedly and necessarily forbidden. Drawing attention of this Court to the heading “issue involved” appearing in Form GST DRC-07 (Annexure-1), Sri Padhy further submitted that, it is explicit from the demand raised by the CT&GST Officer that “Interest has not been paid on delayed payment of tax (paid through cash)”. Sri Padhy, learned Advocate for the CT&GST Organisation referred to the following as stated at Annexure appended to Form GST DRC-07:

“You are a registered taxpayer under the CGST/OGST Act, 2017 and you have been self-assessed under Section 59 of the aforesaid Act by filing returns in GSTR-3B and GSTR-1 for the tax pe