Tax interest instalment relief extends payment schedule, but any missed monthly payment automatically withdraws the facility.

Outstanding CGST and SGST interest may be paid under an extended equal monthly instalment schedule until the end of December 2026, considering the asserted financial burden and case circumstances. The instalment facility automatically lapses if any instalment is missed, requiring adherence to the prescribed payment schedule.

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Issues: Whether the assessee should be granted an extended instalment schedule for payment of outstanding CGST and SGST interest.

Analysis: The authorities had granted four monthly instalments for the outstanding interest. Having regard to the financial burden asserted and the circumstances of the case, an extended period for payment in equal monthly instalments was considered appropriate.

Conclusion: The assessee was permitted to clear the outstanding interest by the end of December 2026 in equal monthly instalments; upon default of any instalment, the facility would automatically stand withdrawn.

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