Section 80 of the CGST Act, 2017 — Payment of Interest in Installments —-- The petitioner challenged the order dated 8th February, 2022 passed under Section 80 of the Act directed against the demand of interest for belated deposit of admitted tax. The petitioner counsel submitted that non-payment of admitted tax is attributed to non-disbursal of substantial amount standing due from a Government Agency. The petitioner is not in a position to discharge demand of interest, therefore, the petitioner prayed before the Commissioner of GST to allow it to discharge interest demand by instalments. The court observed that plain reading of the provisions of Section 80 admits of no ambiguity that the Commissioner of GST is empowered to allow the payment of “any amount due” under the Act in monthly instalments not exceeding twenty-four. One of the conditions is there i.e., the instalment cannot be allowed in the circumstance when the liability to be discharged is on account of self-assessed returns. Therefore, necessary corollary would be that the Commissioner is empowered to invoke Section 80 for allowing taxpayer to discharge liability in instalment when demand is raised under the statute. This section permits a taxable person to make payment of an amount due on instalment basis, other than the amount due as per self-assessed return. Interest is a part of tax and such tax being belated payment in respect of self-assessment and the Commissioner is not conferred with power to allow such instalment in respect of amount due as per self-assessment return(s) furnished. Therefore, the Commissioner of GST is justified in rejecting the prayer of the petitioner to deposit the interest levied on account of belated deposit of admitted tax as per self-assessed returns.

Held that:- The Hon’ble High Court dismissed the petition.