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2023 (11) TMI 959

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..... dent towards interest in instalments - HELD THAT:- This Court feels that the time period of 2 days is not sufficient to make the payment of demanded amount by the petitioner. Hence, this Court is inclined to grant a period of 3 months time to the petitioner for payment of balance amount demanded by the respondent towards interest - It is made clear that if the petitioner had failed to make payment .....

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..... lties, there was delay in payment of GST for the years 2017-2018 to 2021-2022. Hence, a notice was issued by the respondent directing the petitioner to pay the interest of a sum of Rs. 53,26,074/- for non-payment of GST in time during the relevant years within a period of 2 days. However, the petitioner had paid only a sum of Rs. 11,41,892/- till date. 4. Further, the learned counsel for the petit .....

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..... ay be directed to pay the demanded amount. 6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record. 7. In view of the above, it appears that the petitioner was not in a position to pay the demanded amount, since all of a sudden, the respondent had issued a notice demanding the interest of a sum of Rs. 53,26,074/-. Further, it appears th .....

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