Assessee should approach the Commissioner under Section 80 of the CGST Act to seek relief for payment of interest in instalments

Last updated: 23 May 2024

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The Madras High Court has ruled that assessees seeking to pay interest on disputed GST liabilities in instalments should apply to the Commissioner under Section 80 of the CGST Act. This decision came after a petitioner challenged an interest levy on excess Input Tax Credit (ITC) that had already been paid. The court found no reason to interfere with the appellate authority's order but clarified that the Commissioner is the appropriate authority for instalment payment relief.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST[W.P. (MD) NO. 9041 of 2024 and W.M.P (MD) NO. 8258 of 2024 dated April 15, 2024] directed the assessee to approach the Commissioner under Section 80 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on account of excess wrongful availment of Input Tax Credit ("ITC").

Citation :
W.P. (MD) NO. 9041 of 2024 and W.M.P (MD) NO. 8258 of 2024 dated April 15, 2024

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Attached File : 671907_5683_best_recharge.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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