Section 80 of the CGST Act, 2017 – Payment of an amount due on installment basis–– The petitioner  challenged order dated 25.06.2021, by which the application for consideration under Section 80 of the Act, has been rejected and further against the action of respondent in cancelling the registration of the petitioner. The counsel for the petitioner submitted that due to loss incurred, the taxes for the period from December, 2017 to December, 2018 could not be paid and prayed that the Court may grant indulgence for the petitioner to start functioning and repay the dues. The counsel for respondents submitted that as per the computation made, the amount which still remains to be paid by the petitioner would come to about Rs. 1.25 crores. The court observed that if the industry starts functioning, it would be in a position, both to satisfy the demand of the respondents as also generate business and to pay future taxes and equally give employment to the workers, therefore, the allowed the petitioner to pay the amount in ten (10) equal installments.

Held that:- The Hon’ble High Court directed the respondent to quantify the actual amount which the petitioner is required to pay with regard to penalty and interest and indicate the same to the petitioner within two weeks. The petitioner shall pay the amount in ten (10) equal installments commencing from 15.01.2022.