C.K. Engineering Enterprises VS Taxes Commissioner Of Commercial

The petitioner in this Writ Petition seeks a directive to the 1st respondent to review and consider their representation and petition, dated 27.04.2022, submitted in FORM GST DRC-20 under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017. They request permission to settle their GST arrears, as outlined in the demand notice dated 27.03.2022, through 24 equal monthly installments.

Previously, the petitioner had received a notice from the 1st respondent in March 2022, urging them to pay the interest on tax arrears. Subsequently, the petitioner submitted a representation to the 1st respondent on 27.04.2022, seeking deferred payment and approval to settle the GST arrears in 24 monthly installments, as specified in the demand notice from 27.03.2022.

This writ petition was initiated to compel the first respondent to review a representation and petition submitted on April 27, 2022, in FORM GST DRC-20 under Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner sought permission to settle GST arrears, as indicated in the demand notice from March 27, 2022, through 24 monthly installments.

The petitioner had previously received a notice from the first respondent in March 2022, requesting payment of interest on tax. In response, the petitioner submitted a representation on April 27, 2022, requesting deferred payment in the prescribed format and seeking permission for installment-based settlement of the GST arrears.

During proceedings, the learned Special Government Pleader representing the respondents informed the court that the petitioner’s representation had been received and assured that it would be duly considered, with appropriate orders to follow.

Based on this assurance, the court directed the first respondent to review the petitioner’s representation dated April 27, 2022, and to issue appropriate orders in accordance with Section 80 of the Tamil Nadu Goods and Services Tax Act, 2017, within three weeks of receiving a copy of the court’s order.

Consequently, with this directive in place, the writ petition was disposed of.

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