2023 (6) TMI 407 - SCH - GST

Seeking prayer for three-month moratorium of the payment to be made in terms of the order dated December 7, 2021 as modified on March 23, 2022 - it was held by Meghalaya High Court that Upon the first default of the petitioning assessee in making the payment in terms of this order and without further reference to this Court or other authority, it will be open to the Department to take immediate appropriate steps in accordance with law and the petitioning assessee will be deemed to be in default of the entire amount then due. HELD THAT - No case is made out to interfere with the impugned judgment and order passed by the High Court - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition as no case was made out to interfere with the impugned judgment and order passed by the High Court. Pending application(s) shall stand disposed of.