Commissioner Can’t Allow Deposit Of Interest Payment In Instalments

Case: P.K. Ores Pvt. Ltd. @ PK Minings Pvt. Ltd. Versus Commissioner of Sales Tax

Coram: Justices Jawant Singh and Murahari Sri Raman

Case No.: W.P.(C) No. 10335 of 2022

Court Observation: “The taxable person shall also be liable to pay prescribed interest on the amount due from the first day such tax was due to be payable till the date tax is paid. In view of the proviso to Section 80, if default occurs in payment of any one instalment, the taxable person would be required to pay the whole outstanding balance payable on such date of default itself without further notice. There was, therefore, no scope for the Commissioner of CT & GST to entertain an application for grant of instalment,”

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Keywords

Payment In Instalments,