Petitioner allowed to pay tax arrears in installments under APGST & CST Act

The court granted the petitioner the opportunity to pay tax arrears in twelve equal monthly installments under the APGST Act and CST Act, considering the petitioner's financial difficulties and commitment to recovery. Failure to comply would result in further action.

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Issues:
Request for payment of tax arrears in installments under APGST Act and CST Act.

Analysis:
The petitioner sought a direction to consider their request for paying tax arrears in installments under the APGST Act and CST Act. The Commissioner had previously granted this facility, but the petitioner defaulted on the payments. Subsequently, the petitioner approached the Deputy Commissioner, who was unable to assist due to non-compliance with previous orders. The petitioner's financial situation was outlined, indicating that they had faced difficulties and were declared a Non-Performing Asset by a bank. Despite having an order for installment payments, the petitioner prioritized clearing dues with a One Time Settlement (OTS) scheme from the bank, showing a commitment to recovery. The court acknowledged the need to recover tax arrears while ensuring the industry's survival, considering the 100 employees dependent on the company. As a result, the court granted the petitioner the opportunity to pay the tax arrears in twelve equal monthly installments, starting from a specified date, with a warning of further action in case of default. No costs were awarded, and pending miscellaneous petitions were closed as a consequence of the judgment.

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