Section 80 of the CGST Act, 2017 — Payment of Tax in Installment —–The petitioner challenged the order dated 29.03.2022 passed in Appeal; for directions to the opposite parties to take GST of Rs. 22,24,617- in easy monthly instalment; to revoke the cancellation of the GST Registration of the petitioner. The counsel for the respondent submitted that the petitioner was required by the Division Bench of this Court vide order dated 24.01.2022 to deposit the amount within 15 days. But the order was not complied with, and the amount is to be paid within 24 installments while the petitioner had prayed for deposit of the amount in 60 installments. The court observed that the petitioner has also deposited the amount on 04.02.2022 as was required to be deposited which has been received by the Department on 19.02.2022  and an application for 24 installments was to be moved.

Held that:- The Hon’ble High Court disposed of the petition by leaving it open to the petitioner to file an application under the provisions of section 80 and Rule 23  within three days. In case the said applications are filed then the same shall be considered expeditiously within two weeks.