Payment of Tax in monthly Installments —-- The petitioner sought directions to permit payment of the tax due in 20 equated monthly instalments and further sought permission for submission of returns in the subsequent months without initiating any coercive steps. The petitioner citing Covid-19 pandemic, failed to file his returns for the month of February 2021 and March 2021. In the meantime, petitioner was issued with a notice under section 46 . The Petitioner contended that due to the financial difficulty, he was unable to clear the tax liability. The respondent counsel submitted that since petitioner had carried out self-assessment of the tax due, the payment of tax in instalments cannot be permitted. The court observed that petitioner has no dispute on his liability for payment of tax. In cases of self-assessed returns, the Commissioner of GST does not have the power to permit payment of tax in instalments. The petitioner has not paid the tax for the period from February 2021 till date and hence he has already got the benefit of almost 12 months and respondents have agreed to accept the entire tax, if paid in full, immediately. A further grant of instalment is not warranted and the petitioner is bound to clear the liability without fail, immediately.

Held that:- The Hon’ble High Court directed the petitioner to pay the tax for the month of February 2021 onwards, within a period of one month from and if the tax due till date is received within the time directed, respondents shall accept the same and permit the petitioner to continue his registration under the Act.