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As the petitioner is seeking only enlargement of time to pay the admitted tax liability, and it is undisputed that the notice for payment of admitted liability is yet to be issued, it would be appropriate to dispose of this writ petition reserving liberty to the petitioner to make appropriate request with the authorities, who shall consider the same

Section 76 of the CGST Act, 2017— Tax collected but not paid to Government - The petitioner prayed for directing the respondent not to take any coercive action and direct the respondent to extend a period of one year to pay the due amount of Rs. 1,18,15,529/- in phased manner. The petitioner counsel submitted that DRC-01A was issued for dues of Rs. 1,67,17,995/- for the period June 2019 to January 2020. Thereafter summons under Section 70 were issued on 24.2.2020. The petitioner has admitted the liability and he would pay the same if reasonable time is granted by the authorities. The respondent counsel submitted that the proceedings pursuant have not been concluded and for recovery of the amount due, notice under Section 76 would have to be issued. The court observed that the petitioner is seeking only enlargement of time to pay the admitted tax liability, and the notice for payment of admitted liability is yet to be issued. Held that:- The Hon’ble High Court disposed the petition reserving liberty to the petitioner to make appropriate request with the authorities, who shall consider the same, in the light of the fact that the petitioner admits the liability strictly in accordance with law.