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2023 (10) TMI 283 - KERALA HIGH COURTSeeking stay and revocation on recovery proceedings until a proper hearing is provided to the petitioner by the Respondent - seeking to command the Respondent to desist from unilaterally and arbitrarily deciding the Tax liabilities without considering the facts and circumstances of the matter - seeking opportunity of personal hearing - HELD THAT:- The assessment order has been passed on 28.11.2019. The petitioner has not challenged the assessment order by filing statutory appeals. The petitioner has approached this Court by filing the present writ petition after almost four years from the date of assessment order. This Court does not find this writ petition as maintainable against the assessment order that was passed in 2019. The learned Counsel for the petitioner submits that this Court may grant some installments for making payment of the arrears of tax - Under Section 80 of the CGST Act, there is power vested in the Commissioner to grant upto 12 installments for the payment of arrears of tax. If the petitioner wants to deposit the tax in installments, the petitioner may approach the Commissioner within a period of seven days from today, and then the Commissioner should decide the application within another period of seven days thereafter for granting installments for payment of arrears of tax as assessed by the assessing authority. Petition dismissed.
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