Section 80 of CGST Act, 2017— Payment of tax in Installments —-- The petitioner, after Inspection, sought payment of due tax in 24 installments along with interest but the request was rejected by the Commissioner holding that the facility of grant of installments under Section 80 is only in respect of disputed tax and not admitted tax. The petitioner argued that the form GSTR I does not comprise a return and thus the exclusion that is set out under Section 80 would not apply to it. The court observed that while the petitioner has filed returns it has not paid the tax and hence it is barred from obtaining benefit under Section 80. The conclusion is supported by a decision of the Orissa High Court in the case of M/s. P.K. Ores Pvt Ltd @ M/s.PK Minings Pvt Ltd v Commissioner of Sales Tax & another.

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