GST:
Assessee should approach the Commissioner under Section 80 of the CGST Act to seek relief for payment of interest in instalments:
Hight Court directed the assessee to approach the Commissioner under Section 80 of the CGST Act for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on account of excess wrongful availment of ITC.
The Hon’ble Madras High Court in Best Recharge v. Deputy Commissioner (ST) GST (W.P. (MD) NO. 9041 of 2024 and W.M.P (MD) NO. 8258 of 2024 dated April 15, 2024) held that,
