SUBRATA MONDAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenging the order in original dtd. 28/2/2024 passed by the Additional Commissioner, CGST & CX, Kolkata North Commissionerate under the provisions of Sec. 73(1) of the Finance Act, 1994 read with Sec. 174(2)(e) of the CGST Act, 2017, the instant writ petition has been filed.

(2.) Today, Ms. Jha, learned advocate representing the petitioner would submit that she has instruction to pray for installment as the petitioner is ready and willing to make payment of the outstanding tax liability in installments, she only insists that the appeal filed by the petitioner be heard on merits. In this context she would submit that a sum of Rs.35,79,851.32 is lying in the credit of the petitioner's bank account (current account no. 0122050012573) maintained with the Punjab National Bank. The said account is under attachment. If the attachment order is lifted the petitioner shall make payment of the entire tax liability in installments, subject to the outcome of the appeal. In support of her contention a bank statement for the period between 1/8/2025 to 28/10/2025 is disclosed. The same be taken on record.

(3.) Mr. Banerjee, learned advocate appears on behalf of the respondents. He submits that if the petitioner intends to pay the entire amount of tax liability, such payment should be made in one go.