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TMI Blog2022 (4) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... Facility Management Services Pvt. Ltd. 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. 18AAECV2508H1ZD. Under the law the petitioner firm is required to file monthly return under the GST as per the Form GSTR-1. A stand is taken that the petitioner was providing security services to the outlets of the AIRCEL under a contract agreement but as because AIRCEL itself were out of business, a huge amount of payment is due to the petitioner and because of such loss in business, the petitioner could not pay the required GST dues to the department on time. 3. In the process there is a default amounting to Rs. 2,25,09,077/- for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners 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 Circular provides as extracted below: "7. The application for allowing payment of arrears shall be made to the jurisdictional Commissioner giving full justification for the same. The approval of the application shouldbe in writing with due acknowledgment taken on record. The permission should clearly indentify the number of installment and the month from which the payments of installments should begin and should also clearly stipulate that in case of default in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed 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 the end of the Department to have any tax from the petitioners in the form of the present business any further. 9. Considering the matter in its entirety, we requested Mr. S C Keyal, learned counsel to confer with the authorities in the GST Department whether in the facts and circumstances of the present case, the permissible installments can be extended upto 48 (forty eight). The departmental authorities are fair enough to agree to such proposition. But, however, an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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