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    <title>2022 (2) TMI 944 - GAUHATI HIGH COURT</title>
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    <description>The HC allowed a petitioner firm to pay GST dues of Rs. 2,58,30,801/- plus interest and penalty in 48 monthly installments despite statutory limits of 24 installments for Commissioners and 36 for Chief Commissioners. The court exercised discretionary power considering the firm&#039;s precarious financial condition after their client ceased business operations. The firm must pay by the 7th of each month, with automatic revival of cancellation order upon default. The department was directed to assess the total amount and determine equal monthly installments.</description>
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      <link>https://www.taxtmi.com/caselaws?id=418693</link>
      <description>The HC allowed a petitioner firm to pay GST dues of Rs. 2,58,30,801/- plus interest and penalty in 48 monthly installments despite statutory limits of 24 installments for Commissioners and 36 for Chief Commissioners. The court exercised discretionary power considering the firm&#039;s precarious financial condition after their client ceased business operations. The firm must pay by the 7th of each month, with automatic revival of cancellation order upon default. The department was directed to assess the total amount and determine equal monthly installments.</description>
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