2023 (12) TMI 1401

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..... GST
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR AND THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH FOR THE PETITIONER: K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N. SANTHOSH KUMAR FOR THE RESPONDENT: SRI. MADHU RADHAKRISHNAN SRI. SREELAL N. WARRIER SRI. SUNIL SANKAR JUDGMENT Dr. Kauser Edappagath, J. The appellant, Pathanamthitta Municipality, preferred the writ petition aggrieved by .....

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..... ed standing counsel for respondents 1 to 3, Sri. Sunil Sankar, the learned standing counsel for the 4th respondent and Sri. Madhu Radhakrishnan, the learned standing counsel for the 5th respondent. 4. The learned standing counsel for the appellant submitted that Ext.P4 circular issued by the Central Board of Excise and Customs, Ministry of Finance, New Delhi, provides for granting a maximum of 36 .....

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..... it conceding that Ext.P4 circular allowed for the grant of more instalments. Considering the rival submissions, we are of the view that the appellant can be granted twelve instalments as against five instalments granted by the learned Single Judge to discharge the outstanding service tax and interest. The first instalment of Rs. 15,00,000/- can be deducted by the 4th respondent from the amount lyi .....

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