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2026 Supreme(Online)(Mad) 29794
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
Tvl.Dhanshika Infrastructure Private Limited, Represented by its Manager M.Dhanush – Appellant
Versus
The Assistant Commissioner, Ambattur Assessment Circle – Respondent
W.M.P.Nos.13591 and 13596 of 2026
For Petitioner: Mr.J.Arun Kumar
For Respondent: Mr.C.Harsharaj Special Government Pleader
Only Commissioner can grant GST tax instalments under Section 80; no natural justice violation in confirming SCN.
Headnote:The petitioner challenged an order confirming tax demand under GST DRC-07 for FY 2024-2025, issued pursuant to Show Cause Notice under GST DRC-01 dated 10.07.2025, alleging violation of natural justice principles. Relevant provisions include Sections 80 of CGST Act permitting instalment payments, exercisable only by the Commissioner. Court found no merits in the challenge as the reply in GST DRC-06 merely requested instalments without addressing merits, and only the Commissioner holds such authority. Key issue: Whether the impugned order violated principles of natural justice. Ratio: Respondent correctly confirmed the proposal as petitioner's reply did not contest merits but sought instalments under Section 80, power vested solely in Commissioner; hence no procedural violation occurred (paras 2-4). Writ petition dismissed with liberty to file fresh application under Section 80 before Appellate Commissioner within 15 days, requiring 10% deposit of disputed tax; connected petitions closed.
| Table of Content |
|---|
| 1. petitioner's reply requested tax instalments. (Para 2) |
| 2. only commissioner empowered for section 80 instalments; no natural justice breach. (Para 3 , 4) |
| 3. petition dismissed with liberty for fresh application and pre-deposit. (Para 5 , 6) |
ORDER
The Petitioner is before this Court against the impugned order dated 25.10.2025 whereby the proposal in the Show Cause Notice in GST DRC-01 dated 10.07.2025 has been confirmed.
2. The Petitioner had also replied to the above Show Cause Notice on 23.08.2025 which is captured in Form GST DRC-06. Relevant portion of the reply of the Petitioner has been extracted below:-
“We humbly request your permission to allow us to discharge the tax liability in instalments under the provisions of Section 80 of the CGST Act. This will enable us to fulfil our obligations in a structured and timely manner while ensuring that our business sustains itself and continues to generate revenue, which in turn contributes to regular tax payments.”
3. A reading of the above reply indicates that the Petitioner attempted to discharge the tax liability however wanted the Respondent Assistant Commissioner to exercise the power under Section 80 of the respective GST Enactments. Only the Commissioner is empowered to grant time to pay tax amount in installments.
4. Considering the same, I do not find any merits in the challenge to the impugned order on the ground that there is a violation of Principles of Natural Justice. However, liberty is given to the Petitioner to file a fresh application before the Appellate Commissioner under Section 80 of the respective GST Enactments, within a period of fifteen (15) days from today.
5. In case such application is filed, the Appellate Commissioner shall endeavour to pass final order on merits. However, the Petitioner shall deposit at least 10% of the disputed tax to prove its bona fide.
6. This Writ Petition stands dismissed with the above liberty. No costs. Connected Writ Miscellaneous Petitions are closed.
