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2022 (5) TMI 238 - HC - GSTSeeking 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 - petitioning assessee seeking order not to make the installment payments in the month of April, 2022 – for which the assessee is already in default – and for the months of May and June, 2022 - HELD THAT:- In view of the apparent damage to the petitioning assessee’s manufacturing facility, a moratorium for a period of two months is granted. That is to say that the payment that was due in April, 2022 will not be deemed to have been defaulted and the payment due in May, 2022 need not be paid by the 15th day of this month. The amount due in April, 2022 must be paid along with the amount due in June, 2022 and the amount due in May, 2022 must be paid along with the installment due in July, 2022. The prayer for spreading out the overdue amount over the rest of the installments is expressly declined. The amounts for the months of April and May, 2022 will have to be made good in the manner indicated. 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. Petition disposed off.
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