2019 (3) TMI 1335

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....r. Tapan Bhanja And Mr. Sudarshan Lamba For The Respondent : Mr. Bhaskar Prasad Banerjee And Mr. Paraswar Baidya ORDER An order dated November 20, 2018 passed by the Deputy Commissioner (Technical) is under challenge in the present writ petition. Learned advocate appearing for the petitioners submits that, the petitioners applied of payment of arrear Service Tax by thirty six instalments. He ....

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....utomatically. Such a person is required to establish financial distress and a reasonable cause for grant of instalments. Moreover, frequent defaulters should not be granted instalments. In the present case, there are outstanding in excess of Rs. 4.5 crores from the petitioners. He relies upon a judgment and order dated December 20, 2018 passed in W.P. 25431(W) of 2018 (M/s. Reborn Castle Cleaning ....

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....hirty six instalments to pay the arrear Service Tax. The impugned order was passed by the Deputy Commissioner (Technical). Although, the impugned order records that, the same was issued with the approval of the Commissioner, there is no material on record to establish that, the impugned order was passed with the approval of the Commissioner. In any event, neither the Commissioner nor the Deputy Co....