Payment of interest liability in installments is allowed due to pandemic situation

Last updated: 29 July 2021
Quick Summary
The Gauhati High Court has permitted a business, M/s. Aich Brothers, to pay their outstanding GST interest liability in instalments. This decision was made as a special case, acknowledging the financial difficulties caused by the COVID-19 pandemic. The court directed the business to apply to the Revenue Department for this facility and ordered the immediate restoration of their GST registration once dues are cleared.

Court :
Gauhati High Court

Brief :
The Hon'ble Gauhati High Court in the case of M/s. Aich Brothers v. the Union of India [WP(C)/3222/2021, dated July 13, 2021] directed the assessee to approach the Revenue Department with an application to pay the outstanding dues against the interest liability for delayed filing of returns in Form GSTR-3B, in instalments as a special case considering Covid-19 pandemic situation.

Citation :
WP(C)/3222/2021, dated July 13, 2021

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Bimal Jain
Published in GST
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