Section 80 of the CGST Act, 2017— Payment of Tax in Installments -- The petitioner became a sick company from the year 2011 and their account was declared as Non-Performing Asset by the State Bank of India. The petitioner already approached the respondent for payment of the arrears in installments. The respondent passed an order on 15.07.2017 granting the facility of payment by installments. But, the petitioner committed default. At the time when the petitioner secured an order for payment by installments, they also had the OTS Scheme sanctioned from the bank. Therefore, obviously, the priority went towards clearing the dues of the bank. Hence, the petitioner cannot be said to be a willful defaulter, disentitled to any indulgence.  The petitioner sought direction to the respondents to consider their request for payment of the arrears of taxes under the Act in installments. 

Held that:-The Hon’ble High Court granted the facility of payment of the arrears of taxes, in twelve (12) equal monthly installments, with the first of such installment being paid on or before 15th April, 2019 and all subsequent installments being paid on or before 15th of every succeeding English Calendar Month. If the petitioner commits default in payment of any one of the installments, it will be open to the department to proceed further in accordance with law. — Impact Metals Ltd. Vs. State of Telangana [2019] 10 TAXLOK.COM 091 (Telangana & A.P.)