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HC allowed petitioner to pay arrears of tax in 6 monthly instalments; department shall initiate proceedings in case of default
The Hon’ble KERALA High Court in the case of THOMAS K.J. V/s STATE TAX OFFICER/ASSISTANT. COMMISSIONER, KERALA SGST decided on 19-10-2023
Issue
✔️ Can Taxpayers pay arrears of tax in monthly instalments ?
The Hon’ble High Court’s judgment:
✔️ Assessee sought relief against notices and communications from revenue for payment of arrears of tax
✔️ The Court have directing assessee to deposit arrears of tax in six equal monthly instalments, first should be paid on or before 10-11-2023 and other should be paid on or before 10th of every subsequent five months
✔️ However, if assessee commits default in making payment of any of instalments, authorities could initiate proceedings to collect same – Section 73 of Central Goods and Services Tax Act, 2017
Regards 🙏
CA PRADEEP MODI
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