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    <title>2022 (4) TMI 349 - GAUHATI HIGH COURT</title>
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    <description>The HC allowed a partnership firm providing security services to pay outstanding GST dues of Rs. 2,25,09,077 plus interest and penalty in 48 monthly installments, exceeding the statutory limit of 36 installments. The firm&#039;s GST registration had been canceled due to non-payment, and their revocation application was rejected. The Court exercised discretionary power under Article 226, balancing the firm&#039;s financial constraints with tax compliance needs. The GST Department agreed to the extended installment plan subject to compliance. The first payment was to begin March 1, 2022, with the Assistant Commissioner determining the monthly amount.</description>
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