https://www.taxtmi.com/caselaws?id=449021 The instalment facility for GST ITC reversal was discretionary and did not create a vested right to 24 instalments, because the notification left further time or monthly instalments to the Commissioner's discretion. However, the authority had to take and communicate a final decision on the instalment request; keeping it pending prejudiced the taxable person by increasing interest liability and breached natural justice. As the sustainability of the rectified demand depended on that decision, the appellate order rejecting the appeal as time-barred could not stand without merits scrutiny, and the matter was remanded for fresh consideration, including the instalment issue and the demand. en-us Thu, 04 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449021 The instalment facility for GST ITC reversal was discretionary and did not create a vested right to 24 instalments, because the notification left further time or monthly instalments to the Commissioner's discretion. However, the authority had to take and communicate a final decision on the instalment request; keeping it pending prejudiced the taxable person by increasing interest liability and breached natural justice. As the sustainability of the rectified demand depended on that decision, the appellate order rejecting the appeal as time-barred could not stand without merits scrutiny, and the matter was remanded for fresh consideration, including the instalment issue and the demand. Case-Laws GST Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449021