M/s Sri Infra vs The State Tax Officer & Ors.

Mr. A.V.S.S.P.K.Suprash Kumar, learned counsel represents Mr. B.Praveen Kumar, learned counsel for the petitioner.

Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.

Apart from assailing the assessment order and the summary of the order in Form GST DRC-07 dated 31.12.2025 pertaining to the tax period April 2021-March 2022 which confirm the demand of Rs.80,16,798.00 together with late fee of Rs.56,400/- as being illegal and arbitrary and seeking re-determination of the Input Tax Credit to which the petitioner claims to be entitled in accordance with the Circular No.193/05/2023-GST dated 17.07.2023, petitioner has also made a prayer to fix reasonable instalments over a period of 12 months to discharge the admitted liability.

However, learned counsel for the petitioner, on instructions, submits that for the present, the petitioner is not disputing the liability. It is seeking payment of the liability in 12 instalments. Such a power is available under Section 80 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as 'the TGST Act'). Petitioner has also approached the State Tax Officer-respondent No.1 with such a prayer. However, since no action has been taken, it has been compelled to approach this Court.

Learned Special Government Pleader for State Tax submits that a provision to fix instalments for admitted liability is there under Section 80 of the TGST Act. However, petitioner has not annexed any application made before the competent authority with that request while approaching this Court. In case liberty is allowed to the petitioner to approach the competent authority in terms of Section 80 of the TGST Act for payment of tax and other amount in instalments, its application would be considered strictly in accordance with law.

In view of the aforesaid facts and circumstances, since the petitioner wants to pay the admitted liability in instalments which power can be invoked by the Commissioner of State Tax, petitioner is allowed liberty to approach the competent authority/Commissioner of State Tax within a period of one week. In case such an application is made, the competent authority/Commissioner of State Tax should consider it, in accordance with law, within a period of two weeks thereafter.

The Writ Petition is, accordingly, disposed of with the aforesaid liberty. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.