Panaji: Several industrial units that opted to settle outstanding dues under the Goa (Recovery of Arrears of Tax, Interest, Penalty and Other Dues through Settlement) Act (GRATIPOS) have sought relief from govt after losing the benefit of the scheme over delays in paying instalments.The Goa Chamber of Commerce and Industry (GCCI) has taken up the matter with govt, seeking amendments to the GRATIPOS Act to provide relief in genuine cases of delay and allow fresh hearings against rejected settlement applications.Under the scheme, govt automatically waived tax dues of less than Rs 10,000 per year, benefiting about 19,000 small commercial taxpayers in 2024. It wrote off Rs 67.52 crore in dues, penalties and interest.A total of 4,176 businesses with liabilities exceeding Rs 10,000 per year applied for settlement. Of these, 3,880 payment intimations were issued after a 100% waiver of interest and penalty.The Act provided for payment of the settlement amount in nine monthly instalments without interest, subject to the first and final instalments being paid on time. Govt data shows that 2,615 businesses completed payments within the stipulated period, while 1,274 missed one or more deadlines.In 180 cases, the settlement failed because the final instalment was paid late. Of these, 50 applicants delayed payment by less than three days.GCCI said it had received representations from taxpayers who could not adhere to the instalment schedule due to unavoidable circumstances.“In several such cases, the entire settlement amount has subsequently been paid within the overall period contemplated under the scheme. However, the benefit of settlement is denied merely on account of delay in payment of one or more instalments. There is no deliberate intention to evade payment or cause loss to govt revenue,” GCCI said in a representation to chief minister Pramod Sawant.In one case, a contract manufacturer missed an instalment in March 2025 due to medical circumstances but paid the entire settlement amount in April, before the final instalment was due in AuG 2025.“There is an existing remedy of filing an appeal u/s. 10 of the GRATIPOS against the rejection order,” a finance department official said.GCCI had proposed amendments to provide relief in genuine cases, but govt did not take them up during the monsoon session.
