Section 80 of the CGST Act, 2017 – Payment of Tax in Installments --––- The petitioner sought directions to the 1st respondent to consider the representation and petition, dated 27.04.2022 filed in FORM GST DRC-20 under Section 80 of the Act and permit the petitioner to pay the GST arrears as demanded in the demand notice, dated 27.03.2022 in 24 equal monthly instalments. The petitioner had submitted a representation to the respondent. The learned Special Government Pleader submitted that the petitioner’s representation to the first respondent will be considered by them and appropriate orders will be passed.

Held that:- The Hon’ble High Court directed the first respondent to consider the representation of the petitioner, dated 27.04.2022 and pass appropriate orders as per Section 80 of the Act, within a period of three weeks.