Waiver of Rural Development Cess for AY 2002-03 not granted. Payment in installments not allowed. Petitioner's claim dismissed.

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....The case involves a dispute regarding the waiver of Rural Development Cess (RDC) for Assessment Year 2002-03. The petitioner sought installment payment for Rs. 66,269 tax under AP GST Act, but the court stated it cannot order installment payment. Regarding RDC of Rs. 3,00,514, petitioner claimed exemption based on government orders, but respondent argued against it, stating petitioner already collected RDC from FCI. Court agreed with respondent, emphasizing that granting exemption would lead to undue enrichment. Petitioner's failure to challenge the claim led to dismissal of the writ petition.....