P&H HC allow SpiceJet to pay GST dues in installment

In SpiceJet Limited v. Excise and Taxation Officer cum Proper Officer, Ward No.1, Gurugram and Others [CWP-14892-2021 (O&M) dated August 17, 2021], the current writ petition has been filed by SpiceJet Limited (“the Petitioner”) to quash the Notice bearing No. 1273, ETO/W-1/GGM (North) dated July 27, 2021 which provided to the Petitioner to discharge its statutory tax dues.

The Excise and Taxation Department of Haryana sent a Show Cause Notice (“SCN”) mentioning that recovery proceedings would be initiated against the Petitioner if it does not pay its tax dues after already having been sent a notice for the same.

The Petitioner contended that the operations were curtailed not only because of the impact of Covid which led to acute cash crunch for the company, but also control from the side of the Government due to the Pandemic. It prayed that the department provide an installment facility to clear the tax liabilities.

The Hon’ble High Court of Punjab and Haryana stated that it considers the prayer of the Petitioner to be a fair one. Therefore, it directed the Department to decide the issue on the basis of representation or letter by passing a speaking order on the same.

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