https://www.taxtmi.com/caselaws?id=784236 Rejection of a request to pay GST arrears in instalments was set aside because it was made without proper notice and personal hearing, and the authority had to reconsider the request on merits under Rule 158. The court noted the petitioner's claim of substantial prior payment and proposed further payment, and held that the matter required fresh examination of the factual position on arrears and recovery. The request was remitted to the first respondent for reconsideration after hearing the petitioner, while interim protection against further action under the garnishee notice was continued subject to compliance with the directed payment. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784236 Rejection of a request to pay GST arrears in instalments was set aside because it was made without proper notice and personal hearing, and the authority had to reconsider the request on merits under Rule 158. The court noted the petitioner's claim of substantial prior payment and proposed further payment, and held that the matter required fresh examination of the factual position on arrears and recovery. The request was remitted to the first respondent for reconsideration after hearing the petitioner, while interim protection against further action under the garnishee notice was continued subject to compliance with the directed payment. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784236