Installment relief for admitted tax and interest dues granted where financial hardship justified staggered payment, subject to default consequences.

The petitioners sought staggered payment of admitted tax and interest dues on the basis of financial hardship and delayed detection of the revenue shortfall by the GST authority. The Court found those circumstances sufficient to grant equitable relief and directed discharge of the dues in ten equal monthly instalments commencing from February 2024. The indulgence was made conditional: any default would render the relief ineffective and leave the authority free to proceed in accordance with law.

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Issues: Whether the petitioners were entitled to pay the admitted tax and interest dues in installments.

Analysis: The petition disclosed financial hardship and the delay in detection of the revenue shortfall by the State GST authority. Considering these circumstances and in the interest of justice, relief for staggered payment was found appropriate. The Court directed payment of the tax dues and interest in ten equal monthly installments commencing from February 2024, with a default clause making the indulgence ineffective and leaving the authority free to proceed in accordance with law.

Conclusion: Installment relief was granted to the petitioners for payment of the tax and interest dues.

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