- 1 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S SUNIL DUTT YADAV WRIT PETITION NO.7322 OF 2026 (T-RES) BETWEEN: M/S. KARNATAKA SILK AND SAREES, A SOLE PROPRIETORSHIP CONCERN, HAVING ITS REGISTERED OFFICE AT NO.142, KALIDASA MAIN ROAD, JAYALAKSHMIPURAM, MYSURU 570012. REPRESENTED BY ITS SOLE PROPRIETOR SRI S.N. PADMAPRASAD. …PETITIONER (BY SMT. POORNIMA H. S., ADVOCATE) AND: 1. THE JOINT COMMISIONER OF COMMERCIAL TAXES (ENF-3) MZ-4, MYSURU, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENF), NO-487, BIDARAM KRISHNAPPA ROAD, DEVARAJA MOHALLA, MYSORE-570024. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENF-3) MZ-4, MYSURU, OFFICE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ENF), NO-487, BIDARAM KRISHNAPPA ROAD, DEVARAJA MOHALLA, MYSORE-570024. …RESPONDENTS (BY SRI. K. HEMAKUMAR, AGA) Digitally signed by VIJAYA P Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE R1 TO PERMIT THE PETITIONER TO DISCHARGE THE OUTSTANDING GST LIABILITY OF RS.12,38,054/- (RUPEES TWELVE LAKHS THIRTY EIGHT THOUSAND FIFTY FOUR ONLY) CONFIRMED VIDE ANNEXURE-F, IN MONTHLY INSTALMENTS OVER SUCH EXTENDED PERIOD AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S SUNIL DUTT YADAV ORAL ORDER The petitioner has sought for issuance of writ in the nature of mandamus to direct respondent No.1 to permit the petitioner to discharge the outstanding GST liability of Rs.12,38,054/- in monthly installments over an extended period. The petitioner has also sought for a direction to respondent No.1 not to initiate any coercive recovery proceedings pending decision to be taken regarding the request of the petitioner for payment of installments. - 3 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 2. Learned counsel for the petitioner submits that the petitioner admits the liability as quantified at Annexure-F. It is however submitted that due to undue hardship, the petitioner seeks for relief of payment of tax arrears in terms of installments as is permissible under Section 80 of the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 3. It is submitted that such request is being made in light of undue financial hardship as the petitioner's mother was critically ill in the year 2025 and the petitioner has suffered pecuniary liability during the treatment. It is further submitted that the petitioner's mother passed away in the year 2025 and accordingly, the request for deferred payment by way of installments is sought. It is further submitted that despite attempting to make online filing seeking request in terms of Section 80, same came to be rejected as is evidenced at Annexure-G. Accordingly, it is submitted that the petition may be allowed and necessary direction be made. - 4 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 4. Sri. K. Hemakumar, learned Additional Government Advocate submits that the power vested under Section 80 of the Act, is that the Commissioner who for reasons to be recorded in writing, may extend time for payment or allow payment of any amount in monthly installments not exceeding 24 installments, subject to payment of interest under Section 50 and subject to conditions and limitations as may be prescribed. It is further submitted that such power is to be exercised by the Commissioner and not even by this Court and accordingly, submits that the Commissioner may be directed to consider if request is made as per law. It is further submitted that the request in terms of payment through installments invoking power under Section 80 is required to be made in form DRC20 with documents to be uploaded in support of such request. 5. Taking note of the financial hardship as pleaded and also having perused Section 80 of the Act, it would be appropriate to direct the petitioner to approach the - 5 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 Commissioner by way of application in DRC20. If for any reason the online filing is not possible, the petitioner may file application under Section 80 in physical form before the Commissioner. 6. The Commissioner may take a view on the matter on the basis of the hardship that is now pleaded before this Court, which the petitioner submits could be demonstrated before the Commissioner with supporting documents. Such decision to be taken within a period of 12 weeks. 7. The Commissioner not to take any precipitative steps for immediate recovery, while the petitioner could demonstrate bona-fides by making payment of 10% of the demand within a period of 8 weeks from today. Needless to state, if 10% of the demand as undertaken is not paid, the interim protection granted by this Court will stand revoked. - 6 - HC-KAR NC: 2026:KHC:15035 WP No. 7322 of 2026 8. Accordingly, petition is disposed of. All contentions are kept open. Sd/- (S SUNIL DUTT YADAV) JUDGE MCR