Uttarakhand High Court Says Taxpayer Seeking GST Installment Over Poor Finances Can Approach Commissioner

The Uttarakhand High Court has declined to entertain a writ petition filed by a GST-registered taxpayer seeking permission to pay tax dues in installments, citing the availability of a statutory remedy under the GST law.

A division bench of Justice Manoj Kumar Tiwari and Justice Subhash Upadhyay was hearing a challenge to an order dated January 22, 2025, passed by the Assistant Commissioner, State Tax, Gopeshwar, Chamoli, by which a GST liability of over Rs 7.5 lakhs was fastened on the petitioner.

Counsel for the petitioner did not dispute the tax demand. It was submitted that due to poor financial condition, it was not possible to deposit the amount in one go, and a request was made to permit payment of the dues in installments.

Opposing the plea, the State submitted that if the petitioner wanted time to pay the tax amount, an application could be made to the Commissioner under Section 80 of the Uttarakhand Goods and Services Tax Act, 2017.

Accepting the submission, the High Court disposed of the writ petition with liberty to the petitioner to approach the Commissioner under Section 80 of the Act. The court did not express any opinion on the merits of the case.

Case Title: Surendra Singh Negi v. State Of Uttarakhand

Citation: 2026 LLBiz HC(UTT)1

Case Number: WPMB No. 1110 of 2025

For the Petitioner: Advocate Mamta Bisht

For the Respondents: Advocate Pooja Banga