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TMI Blog2022 (2) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, and there is big loss in business - HELD THAT:- The petitioner firm express their willingness to pay the defaulted tax amount plus the interest and the penalty as may be assessed by the department but because of the precarious financial condition they are unable to pay it in one go and therefore, makes a request that the petitioner be allowed to make the necessary payments in 48 (forty eight) installments. A reading of paragraph 5 of the Circular dated 28.02.2015 would make it discernable that the Commissioner of GST is empowered and has the discretion of granting sanction to pay arrear of the GST in installments upto maximum of 24 (twenty four) monthly installments and the Chief Commissioners are given the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revived by the department without any further reference. Petition disposed off. - WP(C)/924/2022 - - - Dated:- 15-2-2022 - HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Ms. N Gogoi Advocate for the Respondent : SC, GST JUDGMENT ORDER (ORAL) Heard Mr. N Hawelia, learned counsel for the petitioner. Also heard Mr. S C Keyal, learned Standing Counsel for all the respondents. 2. The petitioner M/S Veteran Security Services is a partnership firm engaged in the business of providing security services. The petitioner is registered under the Goods and Services Act, 2017 bearing GSTIN No. 18AAGFV1352A2ZI. Under the law the petitioner firm is required to file monthly return under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015-CX dated 28.02.2015 of the Under Secretary to the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs. Paragraph 5 of the said Circular provides as extracted below: 5. It has been decided by the Board to allow recovery of arrears of taxes, interest and penalty in installments. The power to allow such payment in monthly installments shall be discretionary and shall be exercised by the Commissioners for granting sanction to pay arrears in installments upto a maximum of 24monthly installments and by the Chief Commissioners for granting sanction to pay arrears in monthly installments greater than 24 and upto a maximum of 36 monthly installments. Paragraph 7 of the said Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inherent power of the Court under Article 226 of the Constitution of India to use a discretion but at the same time when it is statutorily provided by the departmental authorities that the maximum permissible installments be 36 (thirty six), we are of the view that the Court ought not to randomly extend such installments beyond 36 (thirty six) in the guise of exercising discretionary power but at the same time, we also take note that if further installments are not allowed to the petitioner firm, they would be unable to pay the tax due and it may result in a sustenance of the order of cancellation of their registration. If it is so, there would be an end of their business in the present form that they are undertaking and it would also be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority every month and in the event of default, the earlier order of cancellation may be revived by the department without any further reference. 12. The determination of the equal monthly installments to be paid by the petitioner firm be determined by the Assistant Commissioner, Guwahati, Division-2 on or before 28.02.2022 and in doing do, the petitioner firm may also be given a hearing and the petitioner firm shall cooperate with the authority. Upon such determination, the requirement of payment shall start from 1st of March, 2022. 13. It is needless to say that on the installments being determined and the petitioner firm continuing to pay the installments, the order of cancellation of the registration would have no effect, su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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