Case Details: Surendra Prasad Jaiswal Versus Union of India (2025) 33 Centax 53 (All.)
Judiciary and Counsel Details
- Shekhar B. Saraf and Praveen Kumar Giri, JJ.
-
S/Shri Shakti Shanker Tiwari and Subhash Chandra Tiwari for the Petitioner.
-
Shri Anant Kumar Tiwari, A.S.G.I., C.S.C. for the Respondent.
Facts of the Case
The petitioner, citing medical treatment and consequent business losses, had an outstanding GST liability which remained unpaid. By filing a writ petition, the petitioner submitted willingness to discharge the liability but sought additional time for payment. The submission was that due to the financial and health-related difficulties, immediate lump-sum payment was not feasible, and the petitioner required instalment facility for settlement. The matter was accordingly placed before the High Court of Allahabad.
High Court Held
The High Court of Allahabad held that the petitioner should be directed to file an application under Section 80 before the Commissioner of Commercial Tax within two weeks. It was further directed that the Commissioner would consider the application in a sympathetic manner and pass an order in accordance with law. This ensured that the petitioner’s request for payment in instalments would be examined within the statutory framework while taking into account the medical and financial hardship.
