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JUD CEMENTS LTD. vs. THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE AND OTHERS
(Meghalaya High Court)

Hon'ble Judges:

SANJIB BANERJEE
W. DIENGDOH
Pet. Counsel
K. Paul
S Thapa
Res. Counsel
N. Mozika
S. Rumthao

Petitioner / Applicant

JUD CEMENTS LTD.

Respondent THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE AND OTHERS
Court Meghalaya High Court
State

Assam

Date May 4, 2022
Order No.

WP (C) No.158/2022

Citation

2022(5) TAXREPLY 5749
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ORDER

This petition has been filed for, in effect, modification of an order dated December 7, 2021 as subsequently altered by an order of March 23, 2022 in WP (C) No.344 of 2021. 2. This may be a case of the petitioner herein having cried wolf without justifiable cause in the past for the petitioner’s more worthy subsequent plea to be somewhat diluted by the previous conduct. By the order dated December 7, 2021, the petitioning assessee was permitted to pay the entire outstanding amount of Rs.43,49,50,071/- in 24 equal or nearly equal monthly installments beginning December 15, 2021 and payable by the 15th day of the 23 succeeding months. On the petitioner’s subsequent application, the original order was modified on March 23, 2022. Paragraph 6 of the order of March 23, 2022 is of relevance in the context: “6. Accordingly, and only by way of a one-time measure, that may not be used as an instance for any further indulgence by the applicant, the time to pay the mon....

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